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
"Mueller, Fred J. and University of Washington. Bureau of Business Research and Washington (State). Dept. of Commerce and Economic Development and United States. Small Business Administration",The burden of compliance : a study of the nature and costs of tax collection by the small business firm,,University of Washington,1963,Small business management research reports,,,,https://cir.nii.ac.jp/crid/1130000795953797504