@article{oai:niigata-u.repo.nii.ac.jp:00029677, author = {張, 智勇 and 國谷, 知史 [訳]}, issue = {1}, journal = {法政理論, 法政理論}, month = {Aug}, pages = {22--51}, title = {中国税制の法律問題}, volume = {45}, year = {2012} }