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 Great Britain. Commissioners of His Majesty's Customs and Excise,VAT : the construction industry,rev. ed,Her Majesty's Customs and Excise,1973,HM Customs & Excise notice,,,,https://cir.nii.ac.jp/crid/1130000795402161792