@article{oai:serve.repo.nii.ac.jp:00003355,
 author = {山田, ひとみ and Hitomi, YAMADA},
 issue = {2},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Feb},
 note = {本稿では「指示文書」と日本の会社がESSに提出した英文財務諸表との比較分析を試みた。調査の結果，日本における代表的な財閥本社2社と紡績会社2社，合計4社の1946―1947年の比較貸借対照表が発見され，それらはGHQ/SCAPの「指示文書」形式と非常に近い形式と内容で作成されていたことが判明した。, I compared Instructional Documents with those submitted by a Japanese company to the economic and scientific section (ESS) of the GHQ/SCAP.  As a result of the investigation, two representative Japanese zaibatsu and two cotton spinning companies or a total of four companies’ 1946―1947 comparative balance sheets were discovered.  I found that they were very close to the “instructional documents” format required by GHQ/SCAP.  As it turned out, they were generated with conforming format and content.},
 pages = {61--76},
 title = {GHQ/SCAP「指示文書」における比較貸借対照表（下）},
 volume = {30},
 year = {2018},
 yomi = {ヤマダ, ヒトミ}
}