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
United States. Congress. Senate. Committee on Finance,"International tax : OECD BEPS and EU state aid : hearing before the Committee on Finance, United States Senate, One Hundred Fourteenth Congress, first session, December 1, 2015",,"U. S. Government Publishing Office : For sale by Superintendent of Documents, U. S. Government Publishing Office",2016,S. hrg.,,,,https://cir.nii.ac.jp/crid/1130000793661134848