즉, 사업연도의 익금에서 손금을 공제하고 여기에 익금불산입, 익금산입, 손금불산입, 손금산입의 세무조정절차를 거친다.
Deductions are deducted from the profits of the business year, and tax adjustment procedures of non-income, income inclusion, deductible inclusion, and deduction are included.