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
"Cnossen, Sijbren and Tanzi, Vito and International Monetary Fund",Key questions in considering a value-added tax for central and Eastern European countries,,International Monetary Fund,1991,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282271550809472