@article{oai:doshisha.repo.nii.ac.jp:00029027,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {3},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Jun},
 note = {田中治教授 古稀記念論集, Dedicated to Professor Osamu Tanaka on his 70th birthday, Article},
 pages = {899--939},
 title = {租税と分担金における受益とは : 分担金は租税か},
 volume = {74},
 year = {2022},
 yomi = {ウラベ, ヒロノリ}
}