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tax loss carryback [3 entries]
  1. tax loss carryback    欠損金繰り戻し
  2. tax refund from the loss carryback    損金繰り戻しによる租税還付金
  3. the taxable loss in this situation would be a carryback and generate an income tax refund    課税対象損失が繰り戻され、法人税還付が生ずる
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