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
"International Fiscal Association and Ellis, Maarten J. and Desax, Marcus",Advance rulings = Les agréments préalables = Verbindliche Auskünfte = Consultas vinculantes y no vinculantes,,International Fiscal Association,1999,Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht,,904111159X,,https://cir.nii.ac.jp/crid/1130282273219015040