@article{oai:kanagawa-u.repo.nii.ac.jp:00001646,
 author = {藤田, 昌久 and Fujita, Masahisa},
 journal = {国際経営論集},
 month = {Mar},
 pages = {1--17},
 title = {米国連結納税申告の発達},
 volume = {19},
 year = {2000}
}