@article{oai:ogu.repo.nii.ac.jp:00000221,
 author = {中山, 嘉彦},
 issue = {1},
 journal = {大阪学院大学経済論集, THE OSAKA GAKUIN REVIEW OF ECONOMICS},
 month = {Jun},
 pages = {39--61},
 title = {鉄道業の取替法減価償却　ー近畿日本鉄道の事例ー},
 volume = {28},
 year = {2014}
}