@article{oai:kagawa-u.repo.nii.ac.jp:00004212, author = {諏訪, 邦一 and Suwa, Kunikazu}, issue = {2}, journal = {高松経専論叢, Takamatsu Economic College review}, month = {Feb}, pages = {47--82}, title = {商品在高帳の記帳に關する若干の考察}, volume = {21}, year = {1949}, yomi = {スワ, クニカズ} }