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
"Cunningham, Laura E. and Cunningham, Noël B.",The logic of the transfer taxes : a guide to the federal taxation of wealth transfers,2nd ed,West Academic Publishing,2021,American casebook series,,9781647081133,,https://cir.nii.ac.jp/crid/1130006108657499650