<res xmlns:its="http://www.w3.org/2005/11/its">
  <head>
    <its:rules version="2.0">
      <its:allowedCharactersRule selector="//record" allowedCharactersPointer="@set"/>
    </its:rules>
  </head>
  <record id="a1" set="[ &#xFF01;–&#xFF5E;]">ＦＵＬＬ ＷＩＤＴＨ ＯＮＬＹ</record>
</res>