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
Commerce Clearing House,"Explanation of Revenue act of 1978 : also explaining Energy tax act, Foreign earned income act",,Commerce Clearing House,1978,CCH editorial staff publication,,,,https://cir.nii.ac.jp/crid/1130000795689632896