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
"Kitchen, Harry M. and Auld, D. A. L. (Douglas Allen Lauriston) and Canadian Tax Foundation",Financing education and training in Canada,,Canadian Tax Foundation,1995,Canadian tax paper,,0888080875,,https://cir.nii.ac.jp/crid/1130282269021670400