Nitto Boseki (3110) · InitiativeChange in Statutory Effective Tax Rate Due to the Special Defense Corporation Tax
Application of the accounting standard for corporate income taxes, inhabitant taxes and enterprise taxes
First written in FY2025-H1. . Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Adoption of the Accounting Standard for Income TaxesA theme 946 companies write about · 0 as a headwind · 1 as a tailwind
1 other company's latest entry also says "Other".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 955 threads.Full recordFilings, disclosures and news, newest first
- FY2025Change in Statutory Effective Tax Rate Due to the Special Defense Corporation TaxAnnual report
「「所得税法等の一部を改正する法律」（令和７年法律第13号）が2025年３月31日に国会で成立し、2026年４月１日以後開始する連結会計年度より「防衛特別法人税」の課税が行われることになりました。」
2026年4月1日以後開始年度からの防衛特別法人税課税に伴い、法定実効税率を30.5％から31.4％へ変更し、繰延税金負債等への影響を開示している。 - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
Adopted the 2022 amended accounting standards from the beginning of the current interim consolidated accounting period and changed the presentation of taxes relating to other comprehensive income, with no impact on the interim consolidated financial statements.