@article{oai:ushimane.repo.nii.ac.jp:00001068,
 author = {張, 忠任 and ZHANG, Zhongren},
 journal = {総合政策論叢},
 month = {Feb},
 note = {論文},
 pages = {17--34},
 title = {中国の政府間財政関係改革の趨勢 : 分税制の変容},
 volume = {16},
 year = {2009}
}