Change in the Statutory Effective Tax Rate Due to the Special Defense Corporation Tax
First written in FY2025-H1. 2 of 3 entries say "Advanced", first in FY2025. Latest entry: 2026-10-15.
2 other companies' latest entry also says "Advanced".
- 2026-10-15AdvancedEarnings
「これに伴い、2026年12月１日以降に開始する連結会計年度以降に解消が見込まれる一時差異に係る繰延税金資産及び繰延税金負債の算定に使用する法定実効税率を31.5％から35.4％に変更しております。」
資本金の減少による税制上の中小法人への移行に伴い、法定実効税率が31.5％から35.4％へ変更され、繰延税金負債等への影響額も開示された。 - FY2025AdvancedAnnual report
「As a result of this tax rate change, deferred tax liabilities for the current consolidated fiscal year, net of deferred tax assets, increased by ¥2.069 million, the accumulated adjustment related to retirement benefits increased by ¥182 thousand, income taxes—deferred decreased by ¥5.942 million, and the valuation difference on other securities decreased by ¥8.194 million.」
The annual financial statements disclose the specific impact on deferred tax liabilities and other items of changing the statutory effective tax rate from 30.6% to 31.5% in connection with the Defense Special Corporate Tax. - FY2025-H1First statedAnnual report
「The Act Partially Amending the Income Tax Act and Other Acts (Act No. 13 of 2025) was enacted by the Diet on 31 March 2025, and the Defense Special Corporate Tax will be imposed from consolidated accounting years beginning on or after 1 April 2026. Accordingly, for temporary differences and other items expected to reverse in consolidated accounting years beginning on or after 1 December 2026, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities has been changed from 30.6% to 31.5%. The impact of this tax rate change is immaterial.」
For the first time, the company states that, following the introduction of the Defense Special Corporate Tax, it changed the statutory effective tax rate used to calculate temporary differences and other items expected to reverse in the future from 30.6% to 31.5%.