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 and Commerce Clearing House,"Income, estate, gift, employment and excise taxes §861-end : as of January 11, 2013",Winter 2013 ed,"CCH, Wolters Kluwer Business",2013,Internal revenue code,,9780808032519,,https://cir.nii.ac.jp/crid/1130000797528641280