@article{oai:meiji.repo.nii.ac.jp:00012052,
 author = {本所, 靖博},
 journal = {経理知識},
 month = {Sep},
 note = {Article},
 pages = {27--38},
 title = {ポイント取引の本質とその簿記処理},
 volume = {88},
 year = {2009}
}