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
"Baker, Paul and Mckay, Stephen and Institute for Fiscal Studies (Great Britain)",The structure of alcohol taxes : a hangover from the past?,,Institute of Fiscal Studies,1990,IFS commentary,,0902992910,,https://cir.nii.ac.jp/crid/1130282270911032320