法人税は難解だ

 法人税法も既にテキスト1が終わろうとしています。
やっぱ週3回の講義はペースが半端じゃないです。
今は所得税額控除の辺り。
そろそろ細かい割合の判定が出始める頃です。
試験研究費の特別控除はいやだーー。
ってな感じで苦戦中。
No3を超えれば多少は楽になるのかな。


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