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
"Rutherford, B. A. (Brian A.)",The doctrine of substance over form,,Certified Accountant Publications,1988,Certified research report,,1850110417,,https://cir.nii.ac.jp/crid/1130282270429367936