@article{oai:kindai.repo.nii.ac.jp:00021096,
 author = {星野, 有理子 and 平川, 茂},
 issue = {31},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University},
 month = {Jun},
 note = {〈Abstract〉In this study, We will look at the relationship between the introduction of the self-assessed tax payment system based on the Report on Japanese Taxation by the Shoup Mission 1 published in 1949 and Report on Japanese Taxation by the Shoup Mission 2 in 1950, with regard to the history of discussions on accounting standards for SMEs in Japan, especially from the discussions that took place after the Second World War. We discuss the introduction of accounting standards for SMEs, the matters related to accounting practice that were necessary for SMEs at that time, and the national measures taken to supplement accounting technology., application/pdf},
 pages = {27--35},
 title = {〈論文・報告〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷},
 year = {2020},
 yomi = {ホシノ, ユリコ and ヒラカワ, シゲル}
}