@article{weko_8904_1,
   author	 = "鳥谷部,茂",
   title	 = "一般法人・公益法人・営利法人の共通性と独自性",
   journal	 = "福山大学経済学論集",
   year 	 = "2019",
   volume	 = "43",
   number	 = "1・2",
   pages	 = "155--170",
   month	 = "mar"
}