「一時差異等」とは、「一時差異」と「税務上の繰越欠損金等」とをあわせた総称です。
「税務上の繰越欠損金等」には、繰越外国税額控除や繰越可能な租税特別措置法（昭和32年法律第26号）上の法人税額の特別控除等が含まれます。
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