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,The VAT guide : revised 1 October 1987,[rev. ed],Her Majesty's Customs and Excise,1987,HM Customs & Excise notice,,,,https://cir.nii.ac.jp/crid/1130000796233258368