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
"Hellerstein, Jerome R. and Hellerstein, Walter","Sales and use, personal income, and death and gift taxes",2nd ed,"Warren, Gorham & Lamont",1992,WG&L tax series,,0791312283,,https://cir.nii.ac.jp/crid/1130282272318451584