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
"Heeden, Koeanraad van der and Jantsche, Milka Casanegra de and International Monetary Fund. Fiscal Affairs Dept",The pay-as-you-earn tax on wages : options for developing countries and countries in transition,,International Monetary Fund,1994,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130000794530240384