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
"Finney, Malcolm J and Dixon, John",Tolley's international tax planning,3rd ed.,Tolley,1996,Tolley's international series,,1860123317,,https://cir.nii.ac.jp/crid/1130000796486683648