著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Offermanns, René",The entrepreneurship concept in a European comparative tax law perspective,,Kluwer Law International,2002,Eucotax series on European taxation,,9041198873,,https://cir.nii.ac.jp/crid/1130000794778029312