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
"Firmin, Peter A.",The Michigan business receipts tax,,"Bureau of Business Research, School of Business Administration, Univ. of Michigan",1953,Michigan business reports,,,,https://cir.nii.ac.jp/crid/1130000794309148928