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
"Aigner, Hans-Jörgen and Züger, Mario",Permanent establishments in international tax law,,Linde,2003,Schriftenreihe zum internationalen Steuerrecht,,3707305538,,https://cir.nii.ac.jp/crid/1130282270458863872