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 Taxation and Debt Management,"Imputed interest : hearing before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, on S. 56; S. 71; S. 217; S. 251; S. 729; and H.R. 2475, May 20, 1985",,U.S. G.P.O.,1985,S. hrg.,,,,https://cir.nii.ac.jp/crid/1130000798012650880