@article{oai:doshisha.repo.nii.ac.jp:00026615, author = {占部, 裕典 and Urabe, Hironori}, issue = {7}, journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)}, month = {Feb}, note = {田井義信教授 錦織成史教授 安永正昭教授 寺山啓進教授 退職記念論集, Dedicated to Professor Yoshinobu Tai Professor Seishi Nishigori Professor Masaaki Yasunaga Professor Keishin Terayama on their retirement, Article}, pages = {2243--2288}, title = {知的財産権の侵害に伴う実施料相当額の算定における消費税の位置づけ}, volume = {68}, year = {2017}, yomi = {ウラベ, ヒロノリ} }