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 Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs,Transfer pricing guidelines for multinational enterprises and tax administrations : report of the OECD Committee on Fiscal Affairs,,Organisation for Economic Co-operation and Development,1994,OECD documents,,9264041702,,https://cir.nii.ac.jp/crid/1130282270363173120