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 American Institute of Certified Public Accountants. Federal Taxation Division,Implementing indexation of the tax laws,,American Institute of Certified Public Accountants,1981,Statement of tax policy,,,,https://cir.nii.ac.jp/crid/1130282270387395328