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
"Merrill, Peter R. and American Enterprise Institute for Public Policy Research",Taxation of financial services under a consumption tax,,AEI Press,1997,AEI studies on tax reform,,0844770728,,https://cir.nii.ac.jp/crid/1130000794442931072