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Hiroyuki Kato
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Article etc.
"Business Succession in the Tourist Industry - Focusing on Hot-Spring Inns"
Publication:ZEIKEITSUSHIN
Vol.75 No.12
Vol.75 No.12

Article etc.
"Recent Trends in Judicial Precedents Regarding Property Valuation"
Publication:Accounting & Auditing Journal
Vol.32/Series No.779
Vol.32/Series No.779