@article{oai:kaetsu.repo.nii.ac.jp:00000894,
 author = {長谷川, 忠一 and Hasegawa, Chuichi},
 journal = {研究論集, Nihon Woman's Junior College of Economics annual reports of studies},
 month = {Apr},
 note = {1, KJ00004698423},
 pages = {1--18},
 title = {近代税法と所得認識基準 : 歳入目的の後退と会計基準への接近},
 volume = {13},
 year = {1966},
 yomi = {ハセガワ, チュウイチ}
}