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 Organisation for Economic Co-operation and Development. Working Group on Accounting Standards,The relationship between taxation and financial reporting : income tax accounting : report,,Organisation for Economic Co-operation and Development,1987,Accounting standards harmonization,,9264029389,,https://cir.nii.ac.jp/crid/1130000796461597440