@article{oai:aichiu.repo.nii.ac.jp:00006157,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {139},
 journal = {愛知経営論集, THE AICHI JOURNAL OF BUSINESS},
 month = {Feb},
 pages = {111--127},
 title = {米国における企業分割の最近の税務上の規制措置},
 year = {1999}
}