Changes in the Statutory Effective Tax Rate Resulting from Tax Reforms
First written in FY2017-Q3. 2 of 4 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
1 other company's latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities will change from 30.46% to 31.36% for temporary differences expected to reverse in fiscal years beginning on or after 1 February 2027. The impact of this change is immaterial.」
The disclosure reiterates the change in the statutory effective tax rate from 30.46% to 31.36% for temporary differences expected to reverse in fiscal years beginning on or after 1 February 2027, and states that the impact is immaterial. - FY2025Added future changes to the statutory effective tax rateAnnual report
「Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities will change from 30.46% to 31.36% for temporary differences expected to reverse in fiscal years beginning on or after 1 February 2027.」
The disclosure states that, following the tax reform promulgated in March 2025, the statutory effective tax rate will change from 30.46% to 31.36% for temporary differences expected to reverse in fiscal years beginning on or after 1 February 2027. - FY2017RestatedAnnual report
「The statutory effective tax rate used for items expected to reverse on or after 1 February 2017 has been changed from 32.06% in the previous fiscal year to 30.69% for items expected to be recovered or settled between 1 February 2017 and 31 January 2019, and to 30.46% for items expected to be recovered or settled on or after 1 February 2019.」
The full-year disclosure also describes the change in the statutory effective tax rate following tax reform, from 32.06% to 30.69% or 30.46%. - FY2017-Q3First statedAnnual report
「Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities will change from 32.06% to 30.69% for temporary differences expected to reverse in the fiscal years beginning 1 February 2017 and 1 February 2018, and from 32.06% to 30.46% for temporary differences expected to reverse in fiscal years beginning on or after 1 February 2019.」
The statutory effective tax rate used to calculate deferred taxes will change from 32.06% to 30.69% or 30.46%, depending on the timing of application.