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
"Sadaka, Efraim and Tanzi, Vito",A tax on gross assets of enterprises as a form of presumptive taxation,,International Monetary Fund,1992,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130000795789645312