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10年間繰越しをしても相殺できる利益がないと欠損金が使い切れずに終わってしまいます 一方で来期以降利益が大きくなりそうな場合で手元資金の確保が急務でない場合には繰越控除を受けるのもひとつです 中小法人の場合には利益の800万円までの金額は法人税率が15となってい. Access City services sign up for recreation programs and learn about City projects.

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