@article{oai:seisen-u.repo.nii.ac.jp:00000803,
 author = {稲山, 訓央 and イナヤマ, クニオ and Inayama, Kunio},
 issue = {6},
 journal = {聖泉論叢},
 month = {Dec},
 note = {P(論文)},
 pages = {167--179},
 title = {Write-Offs を巡る諸見解について},
 year = {1998}
}