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
Ian Purves FCA ATII APMI and KPMG Peat Marwick,Tax aspects of pensions,,The Institute of Chartered Accountants in England & Wales,1992,Tax digest,,1853552984,,https://cir.nii.ac.jp/crid/1130282269181516928