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
"Whalley, John and Fretz, Deborah",The economics of the goods and services tax,,Canadian Tax Foundation,1990,Canadian tax paper,,0888080417,,https://cir.nii.ac.jp/crid/1130000796347857024