@article{oai:aichiu.repo.nii.ac.jp:00011462, author = {鈴木, 孝一 and SUZUKI, Koichi}, issue = {117}, journal = {経営総合科学, Journal of managerial research}, month = {Oct}, pages = {119--144}, title = {米国における多段階取得の税務 ―段階取引原理の適用}, year = {2022} }