@article{oai:doshisha.repo.nii.ac.jp:00026754, 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 = {瀬川晃教授古稀記念論集, Dedicated to Professor Akira Segawa on his 70th birthday, 第一部(I), Article}, pages = {2125--2180}, title = {消費税法における「資産の譲渡等」の意義 : 対価性の有無と判断基準}, volume = {69}, year = {2018}, yomi = {ウラベ, ヒロノリ} }