@article{oai:doshisha.repo.nii.ac.jp:00019719,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {2},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Jun},
 pages = {205--277},
 title = {タックス・ヘイブン税制と租税条約の抵触関係について},
 volume = {58},
 year = {2006},
 yomi = {ウラベ, ヒロノリ}
}