@article{oai:sgul.repo.nii.ac.jp:00000207,
 author = {渡辺, 和夫},
 issue = {3},
 journal = {札幌学院大学経営論集, Sapporo Gakuin University Review of Business Administration},
 month = {Mar},
 note = {Bulletin, 論文},
 pages = {37--41},
 title = {明治6年の政府会計},
 year = {2011}
}