We investigate the effect of the interlayer spin-flip tunneling for theinterlayer magnetoresistance under magnetic fields in alpha-(BEDT-TTF)2I3,which is a multilayer massless Dirac fermion system under pressure. The meanfield of the spin-flip correlation associated with the interlayer Coulombinteraction enables the interlayer spin-flip tunneling. Assuming thenon-vertical interlayer spin-flip tunneling, we calculate the interlayermagnetoresistance using the Kubo formula. The crossover magnetic field, atwhich the interlayer magnetoresistance changes from positive to negative isshifted by the Zeeman energy and in good agreement with the experiment.
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