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
"Smith, Ernest H.",Federal-provinicial tax sharing and centralized tax collection in Canada,,Canadian Tax Foundation,1998,Special studies in taxation and public finance,,0888081294,,https://cir.nii.ac.jp/crid/1130000794255906304