Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Nishikawa Yoshiro,Rate-Making and Business Accounting for Public Enterprise,一橋論叢,0018-2818,日本評論社,1978-03-01,79,3,263-283,https://cir.nii.ac.jp/crid/1390009224863336192,https://doi.org/10.15057/13329