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
"McDaniel, Paul R. and Surrey, Stanley S.",International aspects of tax expenditures : a comparative study,,Kluwer Law and Taxation,1985,Series on international taxation,,9065441638,,https://cir.nii.ac.jp/crid/1130000798298770432