@book{ BA87250237, author = "作間, 逸雄 ", title = "On the treatment of intangible assets in national accounting", publisher = "Institute of Economic Research, Hitotsubashi University", year = "2008", series = "Discussion paper series / Institute of Economic Research, Hitotsubashi University", number = "A ; no. 507", URL = "https://ci.nii.ac.jp/ncid/BA87250237" }