@article{oai:aichiu.repo.nii.ac.jp:00001207,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {87},
 journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku},
 month = {Sep},
 note = {40015495927},
 pages = {49--65},
 title = {アメリカにおける合併税務の新たな展開},
 year = {2006}
}