@misc{cryptoeprint:2014:092,
author = {Masao KASAHARA},
title = {A new class of system oriented PKC, K(I)SOPKC.},
howpublished = {Cryptology ePrint Archive, Report 2014/092},
year = {2014},
note = {\url{http://eprint.iacr.org/}},
}
You will need the url.sty package (comes with most LaTeX installations) for the last line. Otherwise, remove the \url command.