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
"Jha, Shikha and Srinivasan, P. V. and Indira Gandhi Institute of Development Research",Indirect taxes in India : an incidence analysis,,Indira Gandhi Institute of Development Research,1988,Discussion paper,,,,https://cir.nii.ac.jp/crid/1130282268902851840