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
Organisation for Economic Co-operation and Development,Taxing powers of state and local government,,Organisation for Economic Co-operation and Development,1999,OECD tax policy studies,,9264171355,,https://cir.nii.ac.jp/crid/1130000796119495424