각 연결법인의 각 사업연도소득금액에 연결수정하여 수정소득금액(결손금 포함)을 산출하고, 이를 통산하여 연결소득금액을 계산한다.
Consolidated corrections are made to the income amount for each business year of each consolidated corporation to calculate the adjusted income amount (including deficits), and calculate the consolidated income amount by totaling this.