@book{oai:ir.ide.go.jp:00030702,
 author = {河上, 信彦},
 month = {},
 note = {Ja/336.2/A33, application/pdf, KKC016000_004},
 publisher = {アジア経済研究所},
 title = {中国 Ⅱ 外国企業所得税},
 year = {1992}
}