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
"International Fiscal Association and Duncan, James A. and Tirard, Jean-Marc",Tax treatment of hybrid financial instruments in cross-border transactions = Traitement fiscal des instruments financiers hybrides dans les opérations transfrontalières = Besteuerung hybrider Finanzierung in grenzüberschreitenden Situationen = Tratamiento fiscal de los instrumentos financieros mixtos en operaciones transnacionales,,Kluwer Law International,2000,Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht,,9041113843,,https://cir.nii.ac.jp/crid/1130000796934494336