@article{oai:naragakuen.repo.nii.ac.jp:00002183,
 author = {西口, 清治 and Nishiguchi, Kiyoharu},
 issue = {4},
 journal = {産業と経済, The Journal of Industrial Economics},
 month = {Mar},
 pages = {61--76},
 title = {ソフトウェアの会計処理},
 volume = {2},
 year = {1988},
 yomi = {ニシグチ, キヨハル}
}