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
"Arnold, Brian J.","Tax discrimination against aliens, non-residents, and foreign activities : Canada, Australia, New Zealand, the United Kingdom, and the United States",,Canadian Tax Foundation,1991,Canadian tax paper,,0888080433,,https://cir.nii.ac.jp/crid/1130000796802131456