Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) TANAKA Sachiko,Accounting for recognizing and valuating stock options,Takaoka Law Review,09159339,Takaoka University of Law Law Association,2011,29,0,109-119,https://cir.nii.ac.jp/crid/1390845713067399168,https://doi.org/10.24703/takahogaku.29.0_109