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
"Kay, J. A. (John Alexander) and King, Mervyn A.",The British tax system,5th ed,Oxford University Press,1990,Open University set book,,019828313X,,https://cir.nii.ac.jp/crid/1130000795037373440