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
"Simpson, E. Raymond and Financial Accounting Standards Board",A Guide to implementation of statement 96 on accounting for income taxes : questions and answers,,Financial Accounting Standards Board of the Financial Accounting Foundation,1989,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130282270038998016