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
"Saltzman, Michael I.",IRS practice and procedure,Revised 2nd ed,"Warren, Gorham & Lamont of RIA",2002,WG&L tax series,,,,https://cir.nii.ac.jp/crid/1130000794351791104