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,Taxation of capital gains,,"American Institute of Certified Public Accountants, Federal Taxation Division",1974,Statement of tax policy,,,,https://cir.nii.ac.jp/crid/1130282271349779200