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
"Kay, J. A. (John Anderson) and King, John",Taxing currency fluctuations? : the tax treatment of foreign exchange gains and losses,,"The Institute for Fiscal Studies,Woodhead-Faulkner [distributor]",1985,IFS report series,,0902992503,,https://cir.nii.ac.jp/crid/1130282269755443840