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
"Sporne, Timothy and South Australian Institute of Technology",Small enterprise perspective on a consumption tax for Australia,,"South Australian Institute of Technology, University of South Australia",1991,Small enterprise series,,0864000251,,https://cir.nii.ac.jp/crid/1130000796291158784