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
"Wright, Edmund Kenneth and Penney, Malcolm O. and Tallon, David S. and Tappin, Andrew B.",Capital transfer tax planning,"3rd ed. / revised by Malcolm Penney, David S. Tallon and Andrew B. Tappin",Institute of Chartered Accountants in England and Wales,1979,Chartac taxation guides,,0852912153,,https://cir.nii.ac.jp/crid/1130282272153280000