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
"Andrews, Dayna B. and Davis, Angela M.",Value-added tax (VAT) and flat tax proposals,,Nova Science Publishers,2011,"American political, economic, and security issues series",,9781613241912,,https://cir.nii.ac.jp/crid/1130000796451472768