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No. 2019-J-02
2019 9
http://www.j.u-tokyo.ac.jp/research/blwps/
http://www.j.u-tokyo.ac.jp/admission/graduate/advancedblp/ http://www.ibc.j.u-tokyo.ac.jp/index.html
1
IFRS
16
6
2636
IFRS[ 46
[ [
6
6
6
[ 6
9
[ 6 9
6 ]
6
6
[
1 1990
6 2 [1997] 6
[1997]360 6 3
1991 185 4 9 9
BilRUG 188 2 2015 42 48 51 52
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6
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5666
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6
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6
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6
7 6
6
5 2017 7 599
2018 20 281 2822016 365 366
6 2019 3 182018 3 52
2009 9 14 7 [1997]15 [2012]33 6
Arthur H. Woolf Accountants and Accountancy, London 1912[
1997 13 6
[
[2012]33 6
3
8 9 the science of accounting9 6 1494
10
6
6
2 6
15 [
16 6 2[
[
6
6 15 16 2
6
6 1492[ 6
[
66
6
6
8 Arthur H. Woolf [1912]6 [1997] 6
6 9 [1997]9 6 Analias Charles Littleton
Accounting Evolution to 1900, New York, 1933
10 [1997]119 11
1998 6
4
6
] [ [ 6
126
] [ 136
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6
9
6 [ 6
[ 6
[ 6
6
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19 146
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12 [1997]12 13 13
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Raymond de Roover[1963] 9 23[2001]103 [2011]56 Raymond de Roover[1963] 23 6
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6
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[ 6 14 [1991]319
5
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156
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6
[196
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[ 6
6
6
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17 [1988]28 18 [1988]26 19 [1988]26
7
20
9 216
[ 226
1494Summa de Arithmetica, Geometria, Proportioni et Proportionalita 9
6 23246
[ 6 9
Particularis de Computis et Scripturis 25 16
6
266
276
[ 286
20
Paciolo 9
9 Pacioli ” Luca Pacioli [1973]3 [1980]1 1 [1988]101 [2007]85[2012]3 21 4 6 9
[1965]10 9
6 21 Littleton [1966]p3 [2012]49 22 [1997]119 120 [1965]11 23 [1997]119 120 24
0 [2018]1720
25 [1965]1 [1980]16 26 [1997]9 27 [1988]143 28 [1997]10 [2012]40 66 6
Hugh Ordcastle Jan Ympyn ChristoffelsWolfgang Schweicker 6 [1965]26 27
8
1296
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31
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29 30 35
29 [1988]171 30 [2012]52 53 [1998 174 175 31 Pendorf[1933]90 9Das Ziel eines jeden Kaufmannes ist die Erwerbung eines
erlaubten und angemessenen Gewinns für feinen Unterhalt. 6 32 [1988]176
9
336
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10 12416 2
426
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33 [2012]53 54 [1988]145 34 [2019]29 35 [2012]54 36 [1988]183 37 [1988]183 38 [1988]183 39 [1988]146 40 [1988]146 41 [2012]54 42 [2012]54 55 43 [1988]147 189 44 [2012]55
10
456
6
6
466
[ 647
6
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6
Compagnie capitale sociale utile perdite
486
[ 6
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6
6
6
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45 [1988]145 193 46 [2012]59 47 [2012]55 57 48 [2012]50
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49 [1982]156 157 50 [1988]144
12
[ 516
526
12 536
546
556
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6 9
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51 [1988]145 52 [2012]55 53 [2012]55 54 [1988]192 55 [1988]192 56 [2012]56 57 [2012]56
13
586
[ 6596
26 27606 6
6616
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6 9626
636
[ 6
6
6
[ 6 30
646 9
6
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58 [1988]227 [2012]56 59 [1988]161 60 [2012]57 61 [1988]160 161 224 225 62 [1988]190 63 [1988]225 64 [1988]227 228
14
6 6
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6
669
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[ 6
6 9
9
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6
6
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21
Compagnie65 666
676
×× ××
9
6
65 Luca Pacioli[1494]204 2 66 [1988]155 67 [1988]155 213
15
6
[ 6
6
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6
6
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6
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6
6
6
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6
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Medici Bank 6 9
9 6
1
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Giovannni di Bicci de’ Medici 13601429 9 6
686 13976
1 55002000
Benedetto de’ Bardi 9 6 2500Gentile di
Baldassare Buoni 9 6 [ 696
8000 6 80006000 2000
706
68 [1976]164 69 Rayomnd de Roover[1963]39 70 Rayomnd de Roover[1963]41
17
[ 716 18[ 6 4 3
4 1 726 1402 8000
6 [
10006 9
1 [ 1000 1000 80004 1
736
[ 746
6 1420
Cosimo de' Medici 1389 1461 319 6 Lorenzo 25 1395 1440
[ 756 766 1420
“
Ilarione de’ Bardi 6
2 4000 3 2 16000
8000 6
1 500 75006000 776
15008 1 1500 1500 1 500
5 1
71 Rayomnd de Roover[1963]30 31 72 Rayomnd de Roover[1963]41 73 Rayomnd de Roover[1963]41 42 74 Raymond de Roover[1963] 81 75 Rayomnd de Roover[1963]49 [2001]122 123 76 Rayomnd de Roover[1963]74 77 Rayomnd de Roover[1963]49 [2001]125 126
18
786
1000 7 1 1000 10006000
4 1 796
[ 6
10007000
8 1 [ 1000 1000 7000 41 806
1435 [
Giovanni d'Amerigo Benci (1394-1455) 9
6 “
[ Antonio di Messer Francesco Salutati (1391-1443) 9 6 “
816 2 “
” 4 6
3 2000 2 40004000 4000
6 [ 4 38 1
3 2 “ 6 1 “826
1439 1 20006
3 20006000 836
1440 9 23 6
6 14411441 846
78 Rayomnd de Roover[1963]49 [2001]125 126 79 Rayomnd de Roover[1963]49 [2001]125 126 80 Rayomnd de Roover[1963]49 50 [2001]125 126 81 Rayomnd de Roover[1963]55 56 [2001]132 133 82 Rayomnd de Roover[1963]56 [2001]132 133 83 Rayomnd de Roover[1963]56 84 Rayomnd de Roover[1963]60
19
1451 “
6 7 20004 3 “ 4 856
1451 1451 866 1455 “ 8761457
12 1435 “
[ 886 1464 75 896 1494
8906
6 1426 11 6
[ 9161446926
1466 936
1442 94 14521453 956
6
[ 966
exchange merchandise
85 Rayomnd de Roover[1963]65 86 Rayomnd de Roover[1963]65 87 Rayomnd de Roover[1963]71 88 Rayomnd de Roover[1963]30 58 [2001]110 89 [2001]144 90 [2008a]245 91 [2001]126 92 Rayomnd de Roover[1963]62 63 93 Raymond de Roover[1963]74 94 Rayomnd de Roover[1963]62 95 Rayomnd de Roover[1963]70 96 Raymond de Roover[1963] 108
20
976 9
exchange 9866
99 6
[ 1006
1016
[ 1026
[1036
6
1046 [ 6
“
controling partnershiptributary partnership [ 1056
Raymond de Roover[ 1066
97 Raymond de Roover[1963] 108 98 Raymond de Roover[1963] 108 109 99 Raymond de Roover[1963] 112 100 Raymond de Roover[1963] 108 101 Raymond de Roover[1963]142 102 [2001]117 103 Raymond de Roover[1963]42 104 Raymond de Roover[1963]2 105 Raymond de Roover[1963] 77 78 81 106 Raymond de Roover[1963] 77 81
21
6 “
[ 1076 branch manager
1086
]1096
[ 6
[
ragione, legal entity1106
6
[ 1116
[ 6
6 “
“
[ 1435 [ 6
107 Raymond de Roover[1963]84 108 Raymond de Roover[1963]6 7 109 Raymond de Roover[1963] 81 110 Raymond de Roover[1963]82 84 111 Raymond de Roover[1963]100
22
1126
1136 5 61146
1156 1455[ 6
2 “
[ 11661176
1186
3 2411966
6
[ 6
1408[ 1206
6
6 14396
1216
112 Raymond de Roover[1963] 81 113 Raymond de Roover[1963]86 114 Raymond de Roover[1963]86 115 Raymond de Roover[1963]86 116 Raymond de Roover[1963] 87 117 Raymond de Roover[1963] 87 118 Raymond de Roover[1963] 87 119 Raymond de Roover[1963] 87 89 120 Raymond de Roover[1963] 89 90 121 Raymond de Roover[1963]48
23
6
1441 1451
1466 14676
1950 13971451
libri segreti, confidential ledger 1226
1441 14511236 26
124 1466 14676
3 6 1[ 61470
108 6 5
4 [ 125
[ 6
6
2[ 1266
14621276
122 Raymond de Roover[1963]4 46 6 123 Raymond de Roover[1963]97 124 Raymond de Roover[1974]152 125 Raymond de Roover[1963]95 126 [1988]43 127 1462 11
24
[
14661286
6 36
1673 1296
[
6
6
6 1441 1441 [ Raymond de Roover
[ 1306 ]
( ― 6)6
1441 11 1
f. s. d. aff.
1463 3 8 4
Raymond de Roover[1963]289 290[2018]66 6
128 Raymond de Roover[1963]74 129 [2018]72 76 130 Raymond de Roover[1963]61 131 3 24 1441 3 24
1441 11 1 Raymond de Roover[1963]60 616
25
(Tavola132)
(no corpo)
(reserve)5,300cameral
florin
700
groat ( )
sopraccorpo, surplus
corpo
sopraccorpo
(undistributed
profits)
(sopraccorpo)
(sopraccorpo)
―
(Goodwill)
f.
7,560
6,587
s.
0
10
d.
0
5
11,707
4,960
14,147
14,901
6,600
6,420
4,238
3,425
7.555
24
0
10
23
0
0
21
0
23
6
0
5
0
0
0
1
0
0
10,000
4,901
0
23
0
0
6,000
600
0
0
0
0
2,400
1,838
0
21
0
1
2,500
925
0
0
0
0
4,200
3,120
235
0
0
23
0
0
0
73.956 15 0
f. s. d. f. s. d. aff.
(sopraccorpo, surplus)
32,000
6,000
6,000
0
0
0
0
0
0
44,000
29,343
0
17
0
8
19,562
4,890
4,890
9
18
18
10
5
5
132 9 Banco
Raymond de Roover[1963]19
26
Giuntino di Guido Giuntini
612
73,956
26
15
4
0
Raymond de Roover[1963]61 ] corpo sopraccorpo
6 9 Raymond de Roover 9surplus6Raymond de Roover
9sopracorpo 9 surplus① ②
③ 1336①9 ② ③
6②
1346 ②
6③
1356
[1366 sopraccorpo
6 1441
corpo, capitalsopraccorpo surplus 1376
corpo1386
[ 6 4 corpo,
133 Raymond de Roover[1963]100 134 Raymond de Roover[1963]101 135 Raymond de Roover[1963]101 136 Raymond de Roover[1963]102 137 Raymond de Roover[1963]60 62 138 Raymond de Roover[1963]62
27
capital sopraccorpo surplus1396
9 [
6
6 [
6 4
6
66
6
6
6
6
66
[
[
66
139 Raymond de Roover[1963]60 62
28
1451 1451 [ Raymond de Roover
[ 1406 ]
( 6)6 1451 3 24
f. s. d. aff.
Tavola
700groat
corpo
800
2,160groat( )
“
―
―
12,952
7,700
11,807
8,400
4,800
10,800
1
0
6
0
0
0
10
0
10
0
0
0
56,459
2,500
3,500
4,800
7,824
8
0
0
0
16
8
0
0
0
2
75,083 24 10
f. s. d. f. s. d. aff.
Piero di Cosimo di Giovannni
Giovvanni di Cosimo di
Giovvanni
Pierfrancesco di Lorenzo di
Giovanni
“
1443
“
13,500
13,500
27,000
0
0
0
0
0
0
54,000
18,000
0
0
0
0
72,000
3,083
0
24
0
10
75,083 24 10
140 Raymond de Roover[1963]66
29
Raymond de Roover[1963]66 ] 1451 corpo sopraccorpo
1441 6
14517 2000 ”
6
Raymond de Roover[1963]67
6 6
1441 6 [ 14511441
6
1466 1467
Raymond de Roover [ 1416
] 6 1467 4 2
141 Raymond de Roover[1963]292 293 298
s. d.
572
418
990
2,248
8,134
36,827
683
18,580
8,161
14,575
12
4
17
1
7
13
13
12
3
0
10
8
6
0
1
9
6
6
11
0
30
1467 4 2
s. d.
143
Francesco Sassetti
6,235
2,143
2,544
2,762
20,453
63
34,202
41,931
3,068
1,602
719
7
5,398
49
12,400
5,575
8,493
8
14
16
8
1
7
16
7
7
17
8
13
6
10
0
5
7
7
0
1
8
4
6
2
9
4
9
6
3
10
6
0
0
6
142 ― Raymond de Roover[1963]295 143 Raymond de Roover[1963]295 19 6
Francesco del Tovaglia142
―
“
2,011
91,222
9,991
4,428
307
1,049
15,777
9
1
13
9
4
19
6
9
6
6
0
0
9
3
107,990 5 3
108,050 13 9
Raymond de Roover[1963]292 ]
31
26,468 12 6
108,050 13 9
Raymond de Roover[1963]293 ]
3 3 1466 64
4 s. d.
Francesco Tovagila ―
3900 2/3
4
2,682
1,300
365
250
63
s.
8
0
12
0
3
d.
0
0
5
0
4
728
4,661
3,630
111
2,600
700
523
12,955
-1,930
10
3
13
18
0
0
10
16
1
6
9
0
0
0
0
0
1
5
4
17
21
46
1,096
188
49
77
40
352
15
25
s.
13
0
12
16
18
11
0
0
0
0
10
d.
0
0
0
6
0
0
8
0
3
0
0
11,025 14 8
-2,532 7 2
8,493 7 6
Raymond de Roover[1963]298 ]
32
6
6 3
6 19144
1456
6
6
6
]
[ 6
6
6
1466
6
3 241476
6
144 Raymond de Roover[1963]295 145 [2018]68 70 146 [2018]62 64 6
6 147 Raymond de Roover[1963]84 89 100
33
148
1496 6
1 2 1
1506 6 Raymond de Roover
“ 1441 14516
1950 1397 1451libri segreti, confidential ledger
[ 6
1511526 1“ [
1536 libri segreti
1546
1556
6
“ [ 6
[ 6 [
148 Raymond de Roover[1963]48 149 Raymond de Roover[1963]89 100 150 Raymond de Roover[1963]100 151 Raymond de Roover[1963]4 46 6
Raymond de Roover 6
Raymond de Roover[1963]4 6 152 cardinal
Raymond de Roover[1963]46 6 153 Raymond de Roover[1963]46 85 154 Raymond de Roover[1963]46 155 Raymond de Roover[1963]96
34
6
66
[ 6
6
6
1441 14516
[ [
6
[ 6
[ 1441 1451
[ 6
6
6
6
6
35
[ 6
1566
[ 6
]
6
6 Haus Fugger
1576 ]
] 6
611 15
16 9158
1596
6
6
156 Raymond de Roover[1963]97 Raymond de Roover[1974]157 158 157 [1994]14 [2012]65 158 16 R. Ehrenberg[1922a], R.
Ehrenberg[1922b] [1996]416 6 159
[1994]3 4 6
[
Arthur H. Woolf [1912]99 [1997]107109 6
36
1606
1616 1 1398 1469―
1626 1[ [
Ulrich Fugger 1441 1510 9 6
Georg Fugger 1453 1506 9 6
Jakob Fugger der Reiche 1459 15259 6 [ 1636
1646
165166
80 [ 1676
Anton Fugger 1493 1560 9 6
[ 1681696
160 [1996]417 [1989]28 29 6
Gerhart Nebinger, Albrecht Rieber [1978] 161 [1989]28 29 162 [1996]417 163 [1989]30 31 164 [1996]417 165 [1996]417 [
[ [1989]36 166 “ “ 1527 213 1546
510 1546 9
1440 5[1989]35 6
167 [1989]40 41 168 [1989]45 48 169 1563
“ 70% 1577 761557 1575 [
1585 [
[1989]45 6
37
[ 1706
1494 8 18 3
Gesellschaft171 9172 6 1736 1498
6
6
[
6
1 2 6
6
170 [1989]38 41 171 Gesellschaft 9 6
9Gesellschaft2001 4 276
6
2018 202016 6 11 12 6
[
6
[ [
9
9
6 Offene Handelsgesellschaft Kommanditgesellschaft
2001 4 276 6
6
9 6 172
[1989]32 6 [
[ 9
6 173 [1989]31 Max Jansen[1910]263 268
38
1 6
[ 1746
[ 1756
[ 1600[ 1766
Gesellschafter Gesellschaftvertrag [
[ 1776
2
[ Elmar Lutz6 Elmar Lutz
56
1 9 um essern Nutzes willen [ 178
[ 1796
[ 1806
6
6
174 Elmar Lutz [1976a]393 175 15 1464
Privileg [ Elmar Lutz [1976a]72 6
Appleation CormundschaftElmar Lutz [1976a]72
[ 616Elmar Lutz [1976a]79 6
Elmar Lutz [1976a]73 6 1578
[ Elmar Lutz [1976a]156 6 176 Elmar Lutz [1976a]135 177 Elmar Lutz [1976a]160 178 Elmar Lutz [1976a]202 179 Elmar Lutz [1976a]203 180 Elmar Lutz [1976a]203
39
[ 6 2
1 12 1816
[
[ [ 1826 3
Hauptugut1836
[ 6
[ 6 4
18461856
5[ 1866
3
[ 6
Gesellschafstvertrag6 [
6
181 Elmar Lutz [1976a]210 182 Elmar Lutz [1976a]216 183 Elmar Lutz [1976a]255 [1989] 184 Elmar Lutz [1976a]370 185 Elmar Lutz [1976a]375 186 Elmar Lutz [1976a]461 6 1464
Privileg [
Elmar Lutz [1976a]461 6
[
Heiratsgut [ Elmar Lutz [1976a]467 6
[
[ Elmar Lutz [1976a]467 468 6
40
66
1527 14941502 [
1512 6
6
1494 1494 8 18 3
18761881896
Max Jansen 149810 1906
6 6
Haupugut1916
6
6 2 9
Ulrich Fugger und Gebrüder von Augsburg 6
[
6 3 6
5
5
6
187 [1989]31 Max Jansen[1910]263 268 188 Max Jansen[1910]263 269 189
[
[1989]178 6 190 Max Jansen[1910]30 32 191 Götz Freiherr von Pölnitz[1951]25 Elmar Lutz [1976a]255 255 44
[1989]
41
4 6
6 5
6 6
4 11926
7 66
52 6
3 [ 2 1[ 2 3 2
6 8
6 ① 1 65 36②
6③
6④2 53[ 6 2
6⑤ 6 9 26 2 6
[ 35 5
6 10
6
192 Götz Freiherr von Pölnitz[1951]25
42
6
6
5 8 ①6
[
[ 6
6
6
[
[ 6
[ 6
[
[ 66
6
[ 6
1502 1502 12 23
1936
1494 86 2
1946
1512 3 1506 1510
193 Max Jansen[1910]268 270 194 Elmar Lutz [1976a]212 6
[ Elmar Lutz [1976a]212 6
43
[ 6 1494 21494
9 1511 1494[ 1956 1511 2
6 1512 6
Max Jansen7 1966
1[ [
1976 2 6
6
3
6
6 [ 3 15276
3 6
3 Haupherren[ 6
66
4 9 Jakob Fugger und seiner Gebrüder Söhne 9Jakob Fugger e nepoti 6
56
6 6 7
195 [1989]33 196 Max Jansen[1910]36 37 197
6
44
verwalter 6
6
6
1525 1527
1527 [ 15252 6
8 11986 1527
8 1 6 8 1[
Verwalter [
6
6 1527 12 312 [ 1996
1511 1527 1536 1546200 1527 61527
3 6 1 1527201 2 1527
[ 3
2026
198 Max Jansen[1910]38 39 199 [1989]109 200 [1989]109 6 R.
Ehrenberg[1922a] 201 [1989]125 126 6 Jacob
Strieder[1905] 202 [1976a]142
45
1527 [ 1527
126
6
62036
15111527
1527 1511 152717 [ 2046
151111511 1527
[ 6 1527
1527― Jacob Strieder[1905]111 112
[1989]121 [1976a]145 2056 ―
Ausgaben
Müntze
4,512. 9. 4
2,327.19. 4
871. 6. –
438. 5. 6
100.12. 6
2,928. 6. 3
6,077. 4. –
1,988. 2. 8
Ainemen
Müntze
4,185.12. 3
50,358. 9. 2
213,402. 5. 8
5,524. 3. 4
14,612.13. 9
3,070. 5. 7
6,074.19. 7
48,345.16. 8
203 [1994]18 19 [1976a]143 146 204 [1994]30 34 205 [1989]121 6 [1976a]144
[1989]120 6 Jacob Strieder[1905]111 114
46
889. -. –
53,952.13. 4
73,995.17.10
Gold
2,852. 9. –
55,830.11. 9
8,689. 9. 7
100. -. –
16,960.19. 7
71,376.16. 1
337,210. 9.11
290,780. 7. 7
10,000. -. –
793,801. 3. 6
73,995.17.10
867,797. 1. 4
Müntze
7
7
Gold
7
7
163,446.11.10
26,064.17.10
481.13. 1
25,524. 4. 9
651,638. -. 8
217,083. -. –
1,429,812.14. 2
Gold
2,000. -. –
26,433. -. –
400,000. -. –
20,000. -. –
16,350. -. – a.M.
363,889. -. –
37,103.13. 4
510,869. 8. 8
66,229. 3. 4
127,902. -. –
1,570,776. 5. 4
1,429,812.14. 2
3,000,588.19. 6
867,797, 1, 4
2,132,791.18. 2
1,429,812.14. 2
73,995.17.10
1,355,816.16. 4
1,570,776. 5. 4
793,801. 3. 6
776,976. 1.10
*
1,355,816.16. 4
776,816.16. 4
2,132,791.18. 2
1527
47
* also wirt es sein 3/4
müntz u. 1/4 golt rainisch 2066
92076
6 142 9812
6 157 0776 300 05889 2086
7 399579 3801 86 7797
9 2096 213 2791 210
9 6
213 2791 2116 1527
1511 1527 17― ― Jacob Strieder[1905]112
114 [1989]122 123 6 1527 1527 1511
6 15271511 ― 6
1511 ― 1527― 6
― 1511
1511 2 14
fl.70,884
1/3 23,628
206 [1976a]145 207 [1976a]145 [1989]149 208 [1976a]145 209 [1976a]145 210 [1976a]145 211 [1976a]145
48
2/3 47,256
213,207
260,463
15,000
212 245,363
87,583
76,881
80,999 213
87,583fl.
1,500
7,300
V. 4,000
5,000
V. 11,000
V. 11,000
22,000
61,800
3,683fl. 25,783
“ 87,583 214
76,881fl.
[ 11,500
7,000
14,000
14,000
14,000
60,500
4,095fl. 16,381
“ 76,881
212 9Hauptgut
6
9
6 213 [1989]123 6 214 [1989]123 6
49
1527
6
80,999 23,628
1/3 7,876 88,875fl.
14,000 1/3 [ 1/2
16,381 1/2 3,938 8,190½ 26,128½6
26,128½fl6
52,257fl. [ 22,000
7,876 25,783 55,569fl. “
196,791fl. 6
1527 15111511 196,791 6
― 1527 6 1511
[
6
6 1527
1527 12
172,902
1,904,750
2,032,652
11,450
2,021,202
1511 196,791
17 1,824,411
1/8 228,051
[ 1,596,360
720,950
211,953
211,953
451,503
1,596,359
“
809,825
50
352,107
352,107
507,162
2,021,201
17 [
142,035 667,790
101,875 7 250,232
60,356 7 291,751
[ 89,016
37,050
126,066 381,096
[ 1527 1,590,869
11,450
capital215 6 1,602,319
15276 1511 1527 17
1527 “ ―2166
202 1202 1511 19 6791 1824411 2176
17 182 4411 228051 2
6 82 1525 ]
6 4
159 63594 2186
160
215 Jacob Strieder[1905]114 6 216 [1989]122 217 [1994]35 36 218 [1994]35 36
51
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[
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]
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52
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[ [1994]56 6 223 [1994]80 224 [1989]33 6
[1989]33 6 225 [1989]252 253
53
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[ 6 [
6 9
[
6 6
6 6
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[1997] 1997
[1996] 1648 1996 [1968] 1968 [1976a]9 109 6 1976 [1976b]9 110 1 1976 [1980] 1980
[1987] 1987 [1965] 9 1965 [1994] 1994 [1988] 1988 [1996]9
150 2 1996 125 [2000a]9 158 1 2000
83
56
[2000b]9 158 22000
[2007] 2007 [2012]9
2012 [2011] 106 2011
[1971] 1971
[1988]91988
[2008a]9 2008 [2008b]9
2008 [2019] 2019 20
[1976]91976
[1982] 1982
[1989] 1989 [1961] 1961
[1991] [2016] 2016 [1996]
1996 [2003]916
241 2003 45 [2014] 2014
[2012]92012
[2018] 2018 [2012] ―
― 2012 [2005] 2005 [2007] ― 2007 [2001] 2001
[1966] 1966
57
[1989] 1989 [1998] 1989 [2017] 2017 [1993] 1993