@article{oai:repository.dl.itc.u-tokyo.ac.jp:02003230,
 author = {李, 貌 and LI, MAO},
 journal = {東洋文化研究所紀要, The memoirs of Institute for Advanced Studies on Asia},
 month = {Mar},
 pages = {138(1)--114(25)},
 title = {中国の租税事件における実質課税の原則},
 volume = {179},
 year = {2021}
}