@article{oai:takachiho.repo.nii.ac.jp:00000129,
 author = {川﨑, 芙有 and カワサキ, フユ and Kawasaki, Fuyu},
 issue = {2},
 journal = {高千穂論叢, THE TAKACHIHO RONSO},
 month = {Sep},
 pages = {19--47},
 title = {保険負債の経済価値測定と期待超過利益の会計処理},
 volume = {52},
 year = {2017}
}