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
"Heller, Jack and Kauffman, Kenneth M.",Tax incentives for industry in less developed countries,,Law School of Harvard University,1963,International program in taxation,,,,https://cir.nii.ac.jp/crid/1130282271801860480