@article{oai:doshisha.repo.nii.ac.jp:00023334,
 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 = {論説(Article)},
 pages = {163--233},
 title = {固定資産税の「適正な時価」と相続税法の「時価」の解釈 : 固定資産税の登録価格等の鑑定評価による主張立証責任について},
 volume = {64},
 year = {2012},
 yomi = {ウラベ, ヒロノリ}
}