著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI)
Arnt Hopland and Petro Lisowsky and Mohammed Mardan and Dirk Schindler,Implications of Flexibility in Income Shifting under Losses,SSRN Electronic Journal,1556-5068,Elsevier BV,2019,,,,https://cir.nii.ac.jp/crid/1360298763429364096,https://doi.org/10.2139/ssrn.3327666