@article{oai:doshisha.repo.nii.ac.jp:00025216,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {4},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Aug},
 note = {故杉田宗久教授追悼号, In memory of the late Professor Munehisa Sugita, 論説(Article)},
 pages = {1661--1713},
 title = {源泉徴収制度における三面的権利関係と権利救済},
 volume = {67},
 year = {2015},
 yomi = {ウラベ, ヒロノリ}
}