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 "Frunza, Marius-Christian",Value added tax fraud,,Routledge,2020,Routledge research in finance and banking law,,9780367582609,,https://cir.nii.ac.jp/crid/1130295646842144898