@article{oai:nufs.repo.nii.ac.jp:00000492,
 author = {永田, 鉄一},
 issue = {23},
 journal = {論叢, The Journal of Nagasaki Junior College of Foreign Languages},
 month = {Dec},
 pages = {25--53},
 title = {保険差益の会計処理},
 year = {1980}
}