@article{oai:dokkyo.repo.nii.ac.jp:00002828, author = {山﨑, 尚 and Yamazaki, Takashi}, issue = {110}, journal = {獨協経済, Dokkyo University Studies of Economics}, month = {Oct}, pages = {97--110}, title = {リース会計における使用権モデル導入の背景に関する一考察}, year = {2021} }