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related depreciation charges in financial statements [2 entries]
  1. related depreciation charges in financial statements    財務諸表上の関係減価償却費
  2. to arise from the availability of depreciation allowances in tax computations which are in excess of the related depreciation charges in financial statements    財務諸表上の関係減価償却費を超えて、税務上の減価償却が可能なことから生じる
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