Determining plateau widths and energy gaps is the remaining task to fully understand
the electron transport that gives the fractional quantum Hall effect at the lowest Landau level. We report that this determination is given by the degree of multi-particle correlations in Hall current flow through an incompressible region formed in a Hall bar. We show that a composite boson of
spin unity formed by an electron and its image, which replaces the confining potential of the incompressible region, acts as a quasiparticle, and that correlated quasiparticles having higher integral spins are also formed by considering many-body interactions in the system. The Zeeman effect for the integral spins of the quasiparticles further splits the lowest Landau level and forms
plateaus in Hall resistivity at fractional fillings. With such a scheme, we explicitly reproduce experimental Hall resistivity and energy gaps.