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
"Pickerill, R. J.",Capital allowances in law and practice,,Institute of Chartered Accountants in England and Wales,1977,Chartac taxation guides,,0852911823,,https://cir.nii.ac.jp/crid/1130282269073932672