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 "Hartle, Douglas G.","The revenue budget process of the government of Canada : description, appraisal, and proposals",,Canadian Tax Foundation,1982,Canadian tax paper,,0888080093,,https://cir.nii.ac.jp/crid/1130282273343029888