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
"Cope, J. M",Business taxation : policy & practice,,Van Nostrand Reinhold,1987,The VNR series in accounting and finance,,0278000061,,https://cir.nii.ac.jp/crid/1130282272027920512