@article{oai:ritsumei.repo.nii.ac.jp:00000818, author = {宇都宮, 浩一}, issue = {5}, journal = {立命館経営学, 立命館経営学}, month = {Jan}, pages = {149--171}, title = {中国における移転価格税制と移転価格検査}, volume = {46}, year = {2008} }