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
"能勢, 哲也",A quasi-macro-economic analysis of the effective incidence of personal taxes,,"Institute of Economic Research, Kobe University of Commerce",1993,神戸商科大学研究叢書,,,,https://cir.nii.ac.jp/crid/1130282268665090048