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        <identifier>oai:keiho.repo.nii.ac.jp:00000217</identifier>
        <datestamp>2023-05-15T10:39:09Z</datestamp>
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          <dc:title>＜論文＞日本と中国における環境税制の導入についてー炭素税を中心にー</dc:title>
          <dc:title xml:lang="en">A Comparison of Environmental Tax Issues in China and Japan-Focusing on the Carbon Tax-</dc:title>
          <dcterms:alternative>ニホン　ト　チュウゴク　ニ　オケル　カンキョウゼイセイ　ノ　ドウニュウ　ニ　ツイテ　タンソゼイ　ヲ　チュウシン　ニ</dcterms:alternative>
          <jpcoar:creator>
            <jpcoar:creatorName>伍, 躍</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="ja-Kana">ゴ, ヤク</jpcoar:creatorName>
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          <jpcoar:creator>
            <jpcoar:creatorName xml:lang="en">Wu, Yue</jpcoar:creatorName>
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          <jpcoar:subject subjectScheme="Other">環境税制</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">比較税制</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">環境税</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">炭素税</jpcoar:subject>
          <dc:publisher>大阪経済法科大学21世紀社会研究所</dc:publisher>
          <datacite:date dateType="Issued">2013-03-31</datacite:date>
          <dc:language>jpn</dc:language>
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          <jpcoar:sourceTitle>21世紀社会研究所紀要</jpcoar:sourceTitle>
          <jpcoar:sourceTitle xml:lang="en">Bulletin of Institute for 21st Century Studies</jpcoar:sourceTitle>
          <jpcoar:issue>4</jpcoar:issue>
          <jpcoar:pageStart>1</jpcoar:pageStart>
          <jpcoar:pageEnd>18</jpcoar:pageEnd>
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            <datacite:date dateType="Available">2021-04-22</datacite:date>
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