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
"Institute for Fiscal Studies (Great Britain) and Sandler, Daniel",Harmonising the fringes of national insurance and income tax,,Institute for Fiscal Studies,1993,IFS commentary,,1873357273,,https://cir.nii.ac.jp/crid/1130000793996529408