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
"Sutherland, B. W. (Bruce Wilson) and Bracewell-Milnes, Barry and Institute of Economic Affairs (Great Britain)",A Discredited tax : the capital gains tax problem and its solution,,Institute of Economic Affairs,1992,IEA readings,,0255363095,,https://cir.nii.ac.jp/crid/1130282269019899776