@article{oai:nuis.repo.nii.ac.jp:00002458, author = {榊, 俊作 and Sakaki, Shunsaku}, journal = {新潟国際情報大学情報文化学部紀要}, month = {Mar}, pages = {115--130}, title = {会計帳簿の電子化}, volume = {2}, year = {1999}, yomi = {サカキ, シュンサク} }