memo
http://www.shinnihon.or.jp/corporate-accounting/commentary/index.html
http://www.shinnihon.or.jp/corporate-accounting/commentary/tax-effect/2012-04-13-01.html
https://biz.moneyforward.com/blog/houjin-kaikei/deferred-income-tax-asset/
http://www.ginkouin.com/rensai/kaikei/9.html
http://www.ginkouin.com/rensai/kaikei/8.html
http://www2.fiu.edu/~barberj/calculator.htm
http://kinyuhon.fudosantoushi.com/
http://www.fmd4.com/stepup2
http://www.actuaries.jp/actuary/risk-management/cera.html