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
"Miranda, Casimiro V. and University of the Philippines. School of Economics",Consumption or income taxation for the Philippines?,,"University of the Philippines, School of Economics",2001,Discussion paper,,,,https://cir.nii.ac.jp/crid/1130000794093233792