@article{oai:doshisha.repo.nii.ac.jp:00015316,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {6},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Feb},
 note = {application/pdf},
 pages = {213--252},
 title = {「偽りその他不正の行為」と更正等の期間制限 : 国税通則法七〇条五項の法的構造},
 volume = {56},
 year = {2005},
 yomi = {ウラベ, ヒロノリ}
}