@article{oai:toyama.repo.nii.ac.jp:00001966, author = {越野, 啓一}, issue = {3}, journal = {富山大学紀要. 富大経済論集}, month = {Mar}, note = {application/pdf, Article, 富山大学紀要. 富大経済論集,56巻3号,2011.3,pp.467-502}, pages = {467--502}, title = {連結範囲判定基準の見直し : 特別目的会社の連結方針をめぐって}, volume = {56}, year = {2011} }