@article{oai:cuc.repo.nii.ac.jp:00004924,
 author = {樋口, 晴彦 and ヒグチ, ハルヒコ and HIGUCHI, Haruhiko},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Sep},
 note = {P(論文)},
 pages = {71--83},
 title = {メルシャン循環取引事件の事例研究},
 volume = {50},
 year = {2012}
}