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
United States. Internal Revenue Service,Depreciation : guidelines and rules,Rev. ed.,"for sale by the Superintendent of Documents, U.S. Govt. Print. Off.",1964,Publication - Internal Revenue Service,,,,https://cir.nii.ac.jp/crid/1130000796961839104