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
"Gillis, Malcolm and Shoup, Carl Sumner and Sicat, Gerardo P.",Value added taxation in developing countries,,World Bank,1990,A World Bank symposium,,0821314106,,https://cir.nii.ac.jp/crid/1130282272095536768