ここで記述するのが自分がよく使う例文です。
//期限内最も適応開始日に近い行を選択する
list<TaxRateMaster__c> tr = [select Id, Name, TaxRate__c,StartDate__c from TaxRateMaster__c where StartDate__c <=:qs[0].LastModifiedDate
order by StartDate__c desc limit 1];
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