@article{oai:tohoku-gakuin.repo.nii.ac.jp:00017030,
 author = {上田, 宏 and UEDA HIROSHI},
 journal = {東北学院大学論集. 経済学},
 month = {Jun},
 pages = {201--227},
 title = {商法の引当金概念について},
 volume = {43},
 year = {1963},
 yomi = {ウエダ, ヒロシ}
}