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
"Bird, Richard Miller and International Monetary Fund. Fiscal Affairs Dept",Rethinking subnational taxes : a new look at tax assignment,,International Monetary Fund,1999,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282268807287296