@article{oai:aichiu.repo.nii.ac.jp:00001188, author = {鈴木, 孝一 and SUZUKI, Koichi}, issue = {85}, journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku}, month = {Sep}, note = {40006980772}, pages = {1--19}, title = {米国におけるM&A(合併・買収)の税務--課税取引による企業買収}, year = {2005} }