@article{oai:doshisha.repo.nii.ac.jp:00026844,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {1},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Apr},
 note = {森田章教授古稀記念論集, Dedicated to Professor Akira Morita on his 70th birthday, Article},
 pages = {113--211},
 title = {所得税法における必要経費の概念と判断基準 : 直接関連性要件と必要性要件はどのように用いられているか},
 volume = {71},
 year = {2019},
 yomi = {ウラベ, ヒロノリ}
}