@article{oai:doshisha.repo.nii.ac.jp:00028740,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {6},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Dec},
 note = {Hans-Peter Marutschke教授 松山隆英教授 退職記念論集 第二部, Dedicated to Professor Hans-Peter Marutschke Professor Takahide Matsuyama on their retirements, Article},
 pages = {1904--1861},
 title = {婚姻関係の終了に係る民法と税法の関係 : 財産分与・配偶者相続権を中心に},
 volume = {73},
 year = {2021},
 yomi = {ウラベ, ヒロノリ}
}