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
"Wright, E. Kenneth and Penney, Malcolm and Robinson, Derek and Tappin, Andrew B. and Institute of Chartered Accountants in England and Wales",Capital transfer tax planning,4th ed,Institute of Chartered Accountants in England and Wales,1983,Chartac taxation guides,,0852913362,,https://cir.nii.ac.jp/crid/1130282269618385920