@article{oai:wako.repo.nii.ac.jp:00004743,
 author = {海老原, 諭},
 issue = {1},
 journal = {和光経済, Wako Keizai},
 month = {Dec},
 note = {application/pdf, The aim of this study is to propose a capital consolidation process to prepare consolidated financial statements for Japanese medical corporations. In Japan, some kinds of medical corporation are allowed by the Medical Law. Some medical corporations are founded as a foundation, but other medical corporations are founded as an incorporated association. And some medical corporations allow their stakeholders to own interest to corporations’net assets, but other medical corporations do not allow that. The appropriate capital consolidation process depends on a legal form of that medical corporation and whether that corporation allows their stakeholders to own interest or not. In this situation, it is not suitable to adopt same process that are adopted to prepare consolidated financial statements for business corporations.},
 pages = {1--10},
 title = {医療法人グループ会計における資本連結手続 : 医療法人が他の医療法人に資金拠出をした場合の処理},
 volume = {52},
 year = {2019}
}