deducting a taxable loss of one year against a taxable income of a prior year is called a carryback [1 entry]
- deducting a taxable loss of one year against a taxable income of a prior year is called a carryback G 経 ある年度の課税欠損をそれ以前の年度の課税所得を控除する方法は、繰り戻し(キャリーバック)と呼ばれる G 経 経