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
Canadian Institute of Chartered Accountants and Ernst & Young (Firm),The Complete guide to the goods and services tax : for accounting professionals and financial executives,1995(4th) ed,Canadian Institute of Chartered Accountants : Ernst & Young,,,,,,https://cir.nii.ac.jp/crid/1130282269909841024