@article{oai:aichiu.repo.nii.ac.jp:00008522, author = {宇都宮, 浩一}, issue = {1}, journal = {ICCS現代中国学ジャーナル}, month = {Mar}, pages = {103--114}, title = {現代中国税制の国際化と課税管轄権}, volume = {2}, year = {2010} }