An Examination of Accounting for Research and Development Costs. The Journal of Business Studies(Ryukoku University) The Commemorative Issue on the Retirement of Prof. Ryouji INOUE. 2005. 45. 3. 108-125
現金および資本についての管見. 会計. 2002. 161. 1. 40-55
A Study of Money and Capital. KAIKEI. 2002. 161. 1. 40-55