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
"アジア経済研究所 and Taguebou, Jean Claude",The taxation of small and medium sized enterprises in Japan,,"Institute of Developing Economies, Japan External Trade Organization",1999,V.R.F. series,,,,https://cir.nii.ac.jp/crid/1130282269987438464