新会計実務講座 第9巻 (税務会計)
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第1章 総説――企業会計と税務計算の相異とその調整―― 国税庁法人税課長 吉国二郎
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I 所得
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II 企業会計の利益と税務計算の所得
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第2章 資本損益と投資損益 国税庁法人税課長 吉国二郎
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