@article{oai:fukuyama-u.repo.nii.ac.jp:00008904, author = {鳥谷部, 茂}, issue = {1・2}, journal = {福山大学経済学論集, The Fukuyama economic review}, month = {Mar}, pages = {155--170}, title = {一般法人・公益法人・営利法人の共通性と独自性}, volume = {43}, year = {2019} }