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
"Rayney, Peter and Watson, David and Institute of Chartered Accountants in England and Wales",Group tax planning & company reorganisations,,Institute of Chartered Accountants in England and Wales,1994,Accountancy books,,1853553611,,https://cir.nii.ac.jp/crid/1130000797602214528