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
"McGregor, Gwyneth and Canadian Tax Foundation","Tax appeals : a study of the tax appeal systems of Canada, the United States, and the United Kingdom",,Canadian Tax Foundation,1960,Canadian tax paper,,,,https://cir.nii.ac.jp/crid/1130000795987301504