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
"International Bureau of Fiscal Documentation and Sommerhalder, Rudolf August",Comparing individual income tax reforms,,International Bureau of Fiscal Documentation,1996,A Dutch perspective,,,,https://cir.nii.ac.jp/crid/1130282268822972288