@article{oai:aichiu.repo.nii.ac.jp:00001059, author = {鈴木, 孝一 and SUZUKI, Koichi}, issue = {74}, journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku}, month = {Feb}, note = {40004874106}, pages = {143--155}, title = {米国の非課税組織変更におけるワラントの税務上の取扱い}, year = {2000} }