@article{oai:aichiu.repo.nii.ac.jp:00006159,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {140},
 journal = {愛知経営論集, THE AICHI JOURNAL OF BUSINESS},
 month = {Jul},
 pages = {81--101},
 title = {米国における関係会社間の株式譲渡に係る税務},
 year = {1999}
}