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
"Frenkel, Jacob A. and Razin, Assaf and Symansky, Steven and International Monetary Fund",International VAT harmonization : economic effects,,International Monetary Fund,1991,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282272130356352