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
"Tuckwell, K. J. and Piper, A. G.",Disclosure of the overseas operations of United Kingdom companies,,Institute of Chartered Accountants in England and Wales,1977,"Occasional paper - Research Committee, Institute of Chartered Accountants in England and Wales",,0852911726,,https://cir.nii.ac.jp/crid/1130282271311989504