@article{oai:asia-u.repo.nii.ac.jp:00026097,
 author = {鈴木, 亜弥 and Suzuki, Aya},
 journal = {法学研究論集, HOGAKU KENKYU RONSHU ―Journal of Legal Studies―},
 month = {},
 pages = {54--30},
 title = {組織再編税制の考察（二・完） : スピンオフ税制の導入を踏まえて},
 volume = {44},
 year = {2021},
 yomi = {スズキ, アヤ}
}