@article{oai:aichiu.repo.nii.ac.jp:00001118, author = {鈴木, 孝一 and SUZUKI, Koichi}, issue = {79}, journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku}, month = {Sep}, note = {40005541088}, pages = {107--125}, title = {米国の組織変更税務における段階取引原理の適用}, year = {2002} }