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
"Kellough, Howard J. and McQuillan, Peter E. and Canadian Tax Foundation",Taxation of private corporations and their shareholders,2nd ed,Canadian Tax Foundation,1992,Canadian tax paper,,0888080603,,https://cir.nii.ac.jp/crid/1130000798322765952