@article{oai:ritsumei.repo.nii.ac.jp:00000732,
 author = {宇都宮, 浩一},
 issue = {1},
 journal = {立命館経営学, 立命館経営学},
 month = {May},
 pages = {85--103},
 title = {金税工程と中国税制の情報化　－増値税の徴税制度改革を中心に},
 volume = {44},
 year = {2005}
}