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 United States. Congress. Senate. Committee on Finance,"An examination of U.S. tax policy and its effects on the domestic and international competitiveness of U.S.-based operations : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, first session, July 8, 2003",,Congressional Information Service : LexisNexis,2004,S. hrg.,,,,https://cir.nii.ac.jp/crid/1130282270458061952