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 United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation and United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service,"Payment-in-kind tax legislation : hearing before the Subcommittee on Energy and Agricultural Taxation and Subcommittee on oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-eighth Congress, first session, on S. 446, S. 495 and S. 527, February 28, 1983",,U.S. G.P.O.,1983,S. hrg.,,,,https://cir.nii.ac.jp/crid/1130000797354077696