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 Financial Accounting Standards Board,Accounting for income taxes - deferral of the effective date of FASB statement No. 96 : an amendment of FASB statement No. 96,,Financial Accounting Standards Board of the Financial Accounting Foundation,1991,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282272901949312