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
"Surrey, Stanley S. and Tax Institute of America",Tax incentives,,Heath Lexington Books,1971,Heath Lexington Books : studies in social and economic process,,,,https://cir.nii.ac.jp/crid/1130000798074208768