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
"久保田, 敬一 and 竹原, 均","Return on equity,the cost of capital and income taxation : evidence from the Japanese industries",,University of Tsukuba,2003,Institute of Socio-Economic Planning discussion paper series,,,,https://cir.nii.ac.jp/crid/1130282272973302528