[付物]上武大学ビジネス情報学部紀要12(1)
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(2) Bulletin, Faculty of Business Information Sciences, Jobu University. Volume 12 , Number1. August 2013. Articles A Study in the Origin of “Legal Form vs. Substance” Doctrine in the Modern Accounting of the U.S. ―Accounting Reports for Rolling Stock and Equipment Leasing of Railroads in the Early Part of the 20th Century―. ………………………………………………………………… ISHII Akira （ 1 ） History on Equipment Leasing and the Related U.S. Income Tax rules in the latter half part of the Twentieth Century ―Its Developments and Analytical Descriptions from the Tax Point of View―. ………………………………………………………………… ISHII Akira （ 34 ） A study on the management of the university athletic club member from the point of view job satisfaction ……………………………ONOZATO Mayumi and TANIGUCHI Hidenori （ 78 ）. Jobu University.
(3) 執筆者一覧（掲載順） 石井. 明（上武大学ビジネス情報学部会計ファイナンス学科、会計学）. 小野里 真弓（上武大学ビジネス情報学部スポーツマネジメント学科、スポーツマネジメント） 谷口 英規（上武大学ビジネス情報学部スポーツマネジメント学科、スポーツコーチング）. 上武大学ビジネス情報学部紀要 第12巻第1号 （通算69 号） （ Bulletin, Faculty of Business Information Sciences, Jobu University） ISSN 1884-7293 2013 年 8 月 31 日 発行 編集兼発行人 星. 野. 為. 國. 編集発行 上 武 大 学 〒372-8588 群馬県伊勢崎市戸谷塚町634-1 TEL 0270-32-1011 （代）.
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