@article{oai:aichiu.repo.nii.ac.jp:00003225,
 author = {池田, 幸典 and IKEDA, Yukinori},
 issue = {169},
 journal = {愛知経営論集, THE AICHI JOURNAL OF BUSINESS},
 month = {Feb},
 pages = {1--78},
 title = {資本・利益の区分を巡る現状と展望},
 year = {2014}
}