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
"Close, Lawrence J. and Burns, Ronald M. and Canadian Tax Foundation",The municipal winter works incentive program : a study of government expenditure decision-making,,Canadian Tax Foundation,1971,Canadian tax paper,,,,https://cir.nii.ac.jp/crid/1130000793994093184