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 "Boadway, Robin W. and Hobson, Paul A. R. (Paul Alexander Robert) and Canadian Tax Foundation",Intergovernmental fiscal relations in Canada,,Canadian Tax Foundation,1993,Canadian tax paper,,0888080654,,https://cir.nii.ac.jp/crid/1130282273091975936