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
"Kesselman, Jonathan R. and Canadian Tax Foundation","General payroll taxes : economics, politics, and design",,Canadian Tax Foundation,1997,Canadian tax paper,,0888081219,,https://cir.nii.ac.jp/crid/1130000796638519808