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. Committee on Fiscal Affairs,"Thin capitalisation ; Taxation of entertainers, artistes and sportsmen",,Organisation for Economic Co-operation and Development,1987,Issues in international taxation,,926413008X,,https://cir.nii.ac.jp/crid/1130282273278955008