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tax on profits and surpluses [2 entries]
  1. tax on profits and surpluses    利益と剰余金に掛かる税金
  2. accounting for tax on profits and surpluses which are recognized in the financial statements in one period but assessed in another    ある期間の財務諸表に認識されるが、他の期間に課税される利益と剰余金に掛かる税金についての会計
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