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 "Hardman, John Philip","Inland Revenue concessions and practice : capital gains, close companies, distributions, and capital allowances",,The Institute of Chartered Accountants in England & Wales,1981,Tax digest,,,,https://cir.nii.ac.jp/crid/1130000795525632256