@article{oai:ynu.repo.nii.ac.jp:00008210, author = {木村, 晃久}, issue = {3・4}, journal = {横浜経営研究}, month = {Mar}, pages = {103(713)--125(735)}, title = {<論説>わが国損益計算書における固定資産処分損益の区分シフト}, volume = {37}, year = {2017} }