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,Tax consequences of foreign exchange gains and losses,,Organisation for Economic Co-operation and Development,1988,Issues in international taxation,,9264131248,,https://cir.nii.ac.jp/crid/1130282272317972864