TZU-CHIANG CHEN2018-09-102018-09-102012http://www.airitilibrary.com/Publication/Index/P20150717002-201212-201507210008-201507210008-257-329http://scholars.lib.ntu.edu.tw/handle/123456789/374442從繼受觀點看不完全給付之生成發展journal article