@book{136304,
	author = {Someya, Kyōjirō.},
	title = {Japanese accounting :},
	publisher = {Clarendon Press ;},
	year = {1996.},
	address = {Oxford, U.K. :},
	url = {http://www.loc.gov/catdir/enhancements/fy0606/95042357-d.html}
}