@article{oai:doshisha.repo.nii.ac.jp:00025192, 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}, note = {金子正史教授古稀記念論集, Dedicated to Professor Masashi Kaneko on his 70th birthday, 論説(Article)}, pages = {639--714}, title = {遺贈又は死因贈与の効力に係る争いと相続税の課税関係 : 相続税の申告宥恕の法的構造}, volume = {67}, year = {2015}, yomi = {ウラベ, ヒロノリ} }