@article{oai:doshisha.repo.nii.ac.jp:00020309,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {3},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Aug},
 note = {論説(article), application/pdf},
 pages = {199--264},
 title = {特定外国子会社等の「株式の保有」とタックス・ヘイブン対策税制の適用 : 適用除外要件の充足と後続的株式処分による二重課税},
 volume = {60},
 year = {2008},
 yomi = {ウラベ, ヒロノリ}
}