@article{oai:aichiu.repo.nii.ac.jp:00001093, author = {鈴木, 孝一 and SUZUKI, Koichi}, issue = {77}, journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku}, month = {Sep}, note = {40004874126}, pages = {97--124}, title = {アメリカにおける三当事者間の組織変更の税務}, year = {2001} }