@article{oai:omu.repo.nii.ac.jp:00000855,
 author = {Sakai, Takako},
 journal = {Journal of Economics, Business and Law},
 month = {Dec},
 note = {application/pdf, Journal of Economics, Business and Law. 2012, 15, p.1-40},
 pages = {1--40},
 title = {Comparative Analysis of the U.S. and Japanese Consolidated Tax Return Systems},
 volume = {15},
 year = {2012}
}