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
"Nicholson, Hugh Thayer and Palmer, E. B.",Mergers and associations of professional firms,3rd ed. / revised by E. B. Palmer,Institute of Chartered Accountants in England and Wales,1978,Practice administration booklets,,0852911947,,https://cir.nii.ac.jp/crid/1130000794001969408