Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "Nakamura, Masato",Dual Structure of Imperial Government Railway Accounting and Double Account System,Economic Studies,04516265,北海道大学大学院経済学研究科,2011-09-08,61,1-2,85-107,https://cir.nii.ac.jp/crid/1050001339009421696,