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
"Nigerian Institute of Social and Economic Research and Adewunmi, O.",Tax elements in government borrowing : the Nigerian case,,The Ibadan University Press,1974,N. I. S. E. R. Reprint series,,,,https://cir.nii.ac.jp/crid/1130000796480512640