Supplementary Provisions, Article 4, paragraph (4), item (ii), (b)
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of the amounts set forth in (a), the amounts included in gross revenue and necessary expenses in calculating the amount of business income for the tax years of the years before that year.
イに掲げる金額のうちその年の前年以前の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額