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°¢ »ç¾÷¿¬µµÀÇ ¼Òµæ(ÊÀ ÞÀåöÒ´ÓøÀÇ á¶Ôð; income of each business year)
°£Á¢»ó°¢(ÊàïÈßÁÊ¿; indirect depreciation method)
°£Á¢¼¼(ÊàïÈáª; indirect tax)
°£Á¢¼Òºñ¼¼(ÊàïÈá¼Þ¨áª; indirect consumption tax)
°£Á¢¿Ü±¹³³ºÎ¼¼¾×(ÊàïÈèâÏÐÒ¡Üõáªäþ; indirect foreign tax)
°­Çà±ÔÁ¤(Ë­ú¡Ð®ïÒ; imperative provision)
°³·®ºñ(ËÇÕÞÞ¨; improvement expense)
°³º°¼Òºñ¼¼(ËÁܬá¼Þ¨áª; individual consumption tax)
°³¾÷ºñ(ËÒåöÞ¨; initial cost of business)
°Ç¼³ÀÚ±ÝÀÌÀÚ(ËïàâíÀÑÑ××í­; interest related to loan for construction)