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
"Soares, Patrick C.",Tax planning for non-resident trusts and their underlying companies : a specially commissioned report,3rd ed,Longman,1987,Longman intelligence reports,,0851213510,,https://cir.nii.ac.jp/crid/1130282269510038400