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
"山下, 裕企 and 東京理科大学経営学部",Do Japanese firms manage earnings in response to tax rate reduction in the late 1990s?,,"School of Management, Tokyo University of Science",2007,Discussion paper,,,,https://cir.nii.ac.jp/crid/1130000796116157440