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 Zimmer, Frederik and Gassner, Wolfgang","Form and substance in tax law = Forme et substance en droit fiscal = ""Form and Substance"" im Steurrecht = Forma y sustancia en el derecho tributario",,Kluwer Law International,2002,Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht,,"9041118284,9041118292",,https://cir.nii.ac.jp/crid/1130282269542529408