@article{oai:doshisha.repo.nii.ac.jp:00023285,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {5},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Dec},
 note = {Article},
 pages = {2325--2418},
 title = {債券貸付及びレポ取引の課税関係 : 所得税法一六一条六号等の法改正に照らして},
 volume = {63},
 year = {2011},
 yomi = {ウラベ, ヒロノリ}
}