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
United States. Internal Revenue Service. Statistics of Income Division,U.S. corporations and their controlled foreign corporations,,"Dept. of the Treasury, Internal Revenue Service",1981,Publication,,,,https://cir.nii.ac.jp/crid/1130282271019438336