Change in Statutory Effective Tax Rate Due to the Special Defense Corporate Tax
First written in FY2025-H1. . Latest entry: FY2025.
3 other companies' latest entry also says "Other".
- FY2025Recognizing the Tax-Effect Impact of the Special Defense Corporation TaxAnnual report
「この変更により、当連結会計年度の繰延税金資産（繰延税金負債の金額を控除した金額）が127,223千円増加し、その他有価証券評価差額金1,260千円、法人税等調整額が128,484千円それぞれ減少しております。」
防衛特別法人税に伴う法定実効税率変更について、繰延税金資産が127,223千円増加し、法人税等調整額等への影響を計上した。 - FY2025-H1First statedAnnual report
「Following the enactment on 31 March 2025 of the Act Partially Amending the Income Tax Act and Other Acts (Act No. 13 of 2025), a special defense corporation tax will be imposed from fiscal years beginning on or after 1 April 2026. Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities will increase from 30.62% to 31.52% for temporary differences and other items expected to reverse in consolidated fiscal years beginning on or after 1 September 2026. The impact on profit or loss for the consolidated fiscal year is immaterial.」
The statutory effective tax rate is expected to increase from 30.62% to 31.52% for temporary differences expected to reverse from the fiscal year beginning September 2026 due to the special defense corporation tax. The impact on current-year profit or loss is immaterial.