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",Corporate income and franchise taxes,,"Warren, Gorham & Lamont",1983,State taxation,,"0882627481,0887124267,0887129366,0791302199,0791305236",,https://cir.nii.ac.jp/crid/1130282270086321152