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
"Fry, V. C. and Hammond, E. M and Kay, J. A. (John Anderson)",The taxation of occupational pension schemes in the UK,,Institute for Fiscal Studies,1985,IFS report series,,0902992449,,https://cir.nii.ac.jp/crid/1130282272951403264