Certified Public Accountant Examination
Certified Public Accountant Examination (公認会計士試験, Japan)
Tax LawEnglish
Exam overviewPractice session
Under the Corporate Tax Act (法人税法) concept of taxable income, a domestic corporation's 益金の額 for the business year is 86,000,000 JPY and its 損金の額 is 71,500,000 JPY. What is taxable income (各事業年度の所得) before loss carryforwards and other special adjustments?
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