@article{oai:ushimane.repo.nii.ac.jp:00001083,
 author = {楊,  華 and 張, 忠任 and YANG,  Hua and ＺＨＡＮＧ,  Ｚｈｏｎｇｒｅｎ},
 journal = {総合政策論叢},
 month = {Feb},
 note = {論文},
 pages = {17--27},
 title = {中国の遺産税導入に関する一考察},
 volume = {14},
 year = {2008}
}