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
"Macgregor, D. C.",The proposed old age pension : the limitations of a universal flat rate system supported by the earmarked revenue,,Canadian Tax Foundation,1951,Canadian tax paper,,,,https://cir.nii.ac.jp/crid/1130282269862651392