@article{oai:aichiu.repo.nii.ac.jp:00000995,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {68},
 journal = {経営総合科学, Journal of managerial research. The Keiei sogo kagaku},
 month = {Feb},
 note = {40004874079},
 pages = {1--19},
 title = {米国における三当事者合併(子会社による合併・逆合併)の税務},
 year = {1997}
}