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
"Baer, Katherine and Summers, Victoria P. and Emil, M. Sunley",A destination VAT for CIS trade,,International Monetary Fund,1996,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282270778508160