@article{oai:nfu.repo.nii.ac.jp:00000963,
 author = {新谷, 司 and Araya, Tsukasa},
 journal = {日本福祉大学経済論集},
 month = {Feb},
 note = {The purposes of this paper are accordingly threefold.First, to clarify the characters of accounting standards for special care home for aged persons in sochi seido and kaigo hoken seido by comparison of their accounting standards , between their accounting standards and business accounting.Second, to demonstrate that two accounting standards for special care home for aged persons in kaigo hoken seido are different by a vertical administrative system, related administrative notices to coordinate two accounting standards are affected by interest groups several times.Final objective is to conjecture its consequence.},
 pages = {51--80},
 title = {日本の特別養護老人ホームの会計基準},
 volume = {32},
 year = {2006},
 yomi = {アラヤ, ツカサ}
}