@book{ BC16530635,
  author    = "税務経理協会",
  title     = "税務便覧",
  publisher = "税務経理協会",
  year      = "2022",
  series    = "税経通信",
  number    = "2022 8臨",
  URL       = "http://ci.nii.ac.jp/ncid/BC16530635"
}