@book{oai:ir.ide.go.jp:00030707,
 author = {河上, 信彦},
 month = {},
 note = {Ja/336.2/A33, application/pdf, KKC016000_009},
 publisher = {アジア経済研究所},
 title = {中国 資料2 中華人民共和国工商統一税条例（草案）},
 year = {1992}
}