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
"Nicholson, Hugh Thayer and Palmer, E. B.",Mergers and associations of professional firms,2nd ed. / revised by E.B. Palmer,Institute of Chartered Accountants in England and Wales,1974,Practice administration booklet,,,,https://cir.nii.ac.jp/crid/1130000796856409088