@article{oai:bunkyo.repo.nii.ac.jp:00005768,
 author = {葭田, 英人},
 journal = {情報研究, Information and Communication Studies},
 month = {1994-01-01, 2012-01-17},
 note = {Statutory reserve funds are caluculative sum that are compelled to reserve by the law. They indicate the standard of property that the company must keep beyond the capital.
　They play a part in filling up the impairment for keeping the level of the dividend and exceptionally the capitalization. But, there are many problems of the function and of the management on the tax law.
　This paper studies the essence and the legal function on statutory reserve funds. I want to make clear the future as it ought to be on statutory reserve funds in Japan.},
 pages = {165--176},
 title = {法定準備金の本質と法的機能},
 volume = {15},
 year = {}
}