To Read the Municipal Fiscal Year 2021, for Citizens von SUGAWARA, Toshio

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The Role of the Local Government Finance to Restoration and Reconstruction von SUGAWARA, Toshio

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A Workshop Report on the Account System of Local Public Enterprise von SUGAWARA, Toshio

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Local Government Accounting-With a Focus on Non-Current Assets Register von SUGAWARA, Toshio

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The Audit Standerd of Local government by M of IA&C von SUGAWARA, Toshio

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Two Cases of Jaw Reconstruction Using Vascularized Fibular Bone Graft and Implant von Takagi, Shin, Mizukawa, Nobuyoshi, Fukunaga, Shoji, Ishida, Nobuhisa, Sugawara, Toshio

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21年度決算を読む　― 決算制度への参加と統制 von 菅原, 敏夫

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METHOD AND APPARATUS FOR MEASURING UNBALANCE QUANTITY OF ROTOR von SUGAWARA TOSHIO

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On Revised Local Public Enterprise Act and the Related Ordinances von SUGAWARA, Toshio

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A Case of Osteoblastoma of the Mandible with Immunohistochemical Findings of Bone Related Proteins von Han, Phuu Pwint, Sugawara, Toshio, Lu, Zhenfu, Deng, Chunfu, Ru, Wang, Jia, Ligun, Hayashi, Shinji, Nagatuska, Hitoshi

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COMPONENT TAKING OUT INSTALLATION von SUGAWARA TOSHIO

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LIFTING DEVICE FOR WORKPIECE von SUGAWARA TOSHIO

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ELECTRODE CHIP DRESSING DEVICE von SUGAWARA TOSHIO

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WELDING DEVICE, AND METHOD FOR PRODUCING CAR BODY von SUGAWARA TOSHIO

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自治体公会計の活用に向けて ― 固定資産台帳を中心に von 菅原, 敏夫

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WELDING DEVICE OF VEHICLE BODY, AND VEHICLE BODY MANUFACTURING METHOD von SUGAWARA TOSHIO

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A Notification: On Revised Local Public Enterprise Act von SUGAWARA, Toshio

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A Public Policy on the "New Public Commons" ―A Principle of the "New Public Commons" and the DPJ's Policy on it von SUGAWARA, Toshio

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総務省通知「監査基準（案）」について von 菅原, 敏夫

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Electric toothbrush with damping inner support assembly von LIAO JIANMING, TOSHIO SUGAWARA, WANG SIYI

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