@article{oai:kokushikan.repo.nii.ac.jp:00009446,
 author = {宮原, 裕一},
 issue = {2},
 journal = {國士舘大學政經論叢},
 month = {},
 title = {北東アジアにおける研究開発費会計基準　―日中韓三カ国会計基準の統合化へ向けて―},
 volume = {21},
 year = {2009}
}