@article{oai:aichiu.repo.nii.ac.jp:00001145,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {82},
 journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku},
 month = {Feb},
 note = {40006125192},
 pages = {51--68},
 title = {アメリカにおける会社分割の税務-非課税の分割的組織変更},
 year = {2004}
}