@article{oai:doshisha.repo.nii.ac.jp:00020659,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {2},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Jul},
 note = {Article},
 pages = {175--217},
 title = {租税法における文理解釈の意義 : 租税特別措置法六六条の六の解釈を素材にして},
 volume = {61},
 year = {2009},
 yomi = {ウラベ, ヒロノリ}
}