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
"Bahl, Roy W. and Smoke, Paul J.",Restructuring local government finance in developing countries : lessons from South Africa,,E. Elgar,2003,Studies in fiscal federalism and state-local finance,,1843762048,,https://cir.nii.ac.jp/crid/1130000794995665792