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
Financial Accounting Standards Board,"Application of percentage limitations in recognizing investment tax credit : an interpretation of APB opinions no. 2, 4, and 11",,Financial Accounting Standards Board,1980,Public record,,,,https://cir.nii.ac.jp/crid/1130000794409623680