@article{oai:kanagawa-u.repo.nii.ac.jp:00001854,
 author = {真鍋, 明裕 and Manabe, Akihiro},
 journal = {国際経営論集},
 month = {Oct},
 pages = {45--53},
 title = {ドイツ税効果会計の国際化 －商法､IAS､DRSの比較を中心として－},
 volume = {34},
 year = {2007}
}