@techreport{oai:repository.dl.itc.u-tokyo.ac.jp:00042311,
 author = {大日方, 隆},
 month = {Sep},
 note = {application/pdf, 本文フィルはリンク先を参照のこと},
 title = {特別法上の準備金のValue Relevance},
 year = {2005}
}