繰くり延のべ税ぜい金きん

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Meanings

deferred tax

Accounting term for tax amounts recognized in financial statements but payable or recoverable in future periods.

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Deferred tax arises from temporary differences between accounting and tax treatments.

繰くり延のべ税ぜい金きん資し産さんと繰くり延のべ税ぜい金きん負ふ債さいを正ただしく計けい上じょうする必ひつ要ようがある。

It is necessary to properly recognize deferred tax assets and deferred tax liabilities.

繰くり延のべ税ぜい金きん資し産さん
Specifically refers to the asset side of deferred tax, i.e., amounts recoverable in future periods.
繰くり延のべ税ぜい金きん負ふ債さい
Specifically refers to the liability side of deferred tax, i.e., amounts payable in future periods.

Compound of 繰延 (deferral) and 税金 (tax), directly corresponding to the English accounting term 'deferred tax'.