@article{oai:kanagawa-u.repo.nii.ac.jp:00001555, author = {藤田, 昌久 and Fujita, Masahisa}, journal = {国際経営論集}, month = {Feb}, pages = {49--79}, title = {<論文>連結財務諸表における連結主体論}, volume = {8}, year = {1995} }