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 "Westin, Richard A. and Wakelin, David S. and Brown, W. J. (William John)",Middle income tax planning and shelters,,Shepard's McGraw-Hill,1982,Tax and estate planning series,,0070694842,,https://cir.nii.ac.jp/crid/1130282270718286464