@article{oai:kyukyo.repo.nii.ac.jp:00000114,
 author = {水戸, 康夫 and MITO, Yasuo},
 issue = {2},
 journal = {九州共立大学研究紀要, Study journal of Kyushu Kyoritsu University},
 month = {Mar},
 note = {In this paper, we clarify that subsidiary of Jananese overseas subsidiary has some characteristics
as follows: much of the investment financing is from Singapore subsidiary; the year and the purpose of
the operation is different each other. We point out that tax benefits and resources which enhence the
probability for survival of subsidiary of Jananese overseas subsidiary in Singapore are the reasons why
much of the investment financing is from Singapore.},
 pages = {15--24},
 title = {「海外孫会社」の特徴},
 volume = {2},
 year = {2012},
 yomi = {ミト, ヤスオ}
}