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
"Smith, Stephen and Barents, René and Foundation for European Fiscal Studies",Neutrality and subsidiarity in taxation,,Kluwer Law International,1996,EFS,,9041109013,,https://cir.nii.ac.jp/crid/1130282271914616448