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
"David, Irene J. and Wood, Peter H. and Harley, Nancy and Canadian Institute of Chartered Accountants and Ernst & Young (Firm)",Commentary and analysis,,Canadian Institute of Chartered Accountants : Ernst & Young,1995,The Complete guide to the goods and services tax : for accounting professionals and financial executives,,088800401X,,https://cir.nii.ac.jp/crid/1130000793741940864