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
"下川, 哲矢 and 東京理科大学経営学部",Risk and the optimal taxation of capital income,,"School of Management, Tokyo University of Science",2004,Discussion paper,,,,https://cir.nii.ac.jp/crid/1130000795431584128