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 "Hellerstein, Jerome R. and Hellerstein, Walter and Swain, John A.",Constitutional limitations and corporate income and franchise taxes,3rd ed,Thomson Reuters,1998,WG&L tax series,,"9781508301264,9781508301240,9781508301233",,https://cir.nii.ac.jp/crid/1130282269206166400