Change in deferred tax rates due to the Special Defense Corporation Tax
First written in FY2025-H1. . Latest entry: FY2025.
3 other companies' latest entry also says "Other".
- FY2025Full-year impact of the special defense corporation tax disclosedAnnual report
「As a result of this change, deferred tax liabilities, net of deferred tax assets, at the end of the current consolidated fiscal year increased by ¥12 million, while income taxes adjustments and the valuation difference on available-for-sale securities decreased by ¥44 million and ¥57 million, respectively.」
The full-year impact on deferred tax liabilities and other items of changing the statutory effective tax rate from 31.0% to 31.4% following the introduction of the special defense corporation tax was disclosed. - FY2025-H1First statedAnnual report
「Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities related to temporary differences and other items expected to reverse in consolidated fiscal years beginning on or after 1 October 2026 was changed from 31.0% to 31.4%. As a result of this change, deferred tax liabilities, net of deferred tax assets, for the current interim consolidated accounting period increased by ¥8 million, while income taxes adjustments and the valuation difference on available-for-sale securities decreased by ¥43 million and ¥52 million, respectively.」
Following the introduction of the special defense corporation tax, the statutory effective tax rate applied to temporary differences expected to reverse in the future was changed from 31.0% to 31.4%, and the resulting impact on deferred tax liabilities and other items was disclosed.