@article{oai:doshisha.repo.nii.ac.jp:00025990,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {4},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Sep},
 note = {論説(Article)},
 pages = {1189--1300},
 title = {租税法の解釈の「実質的側面」と「形式的側面」 : 租税法における「文理解釈」とは何か},
 volume = {68},
 year = {2016},
 yomi = {ウラベ, ヒロノリ}
}