@article{oai:aichiu.repo.nii.ac.jp:00001082,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {76},
 journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku},
 month = {Feb},
 note = {40004874119},
 pages = {147--172},
 title = {アメリカにおける非課税組織変更の租税計画},
 year = {2001}
}