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https://www.nikkei.com/article/DGKKZO93984050V20C26A1NN1000/

Title:

給付付き控除「クロヨン」の壁 会社員と自営業者の所得捕捉に差 目的に応じ柔軟支援、精度向上がカギ

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日本経済新聞

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