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Shimadzu (7701) · PolicyFirst stated

Change in Statutory Effective Tax Rate Following Introduction of Special Defense Corporation Tax

First written in FY2025. . Latest entry: FY2025.

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Change in Statutory Effective Tax Rate Due to Tax ReformA theme 148 companies write about · 30 as a headwind · 6 as a tailwind

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  1. FY2025First statedAnnual report

    「Accordingly, deferred tax assets and deferred tax liabilities relating to temporary differences expected to reverse in consolidated fiscal years beginning on or after 1 April 2026 have been calculated using a statutory effective tax rate changed from 30.5% to 31.4%.」

    Following the introduction of the Defense Special Corporate Tax, the statutory effective tax rate used to calculate deferred tax assets and liabilities for temporary differences reversing in fiscal years beginning on or after 1 April 2026 was changed from 30.5% to 31.4%.
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Change in Statutory Effective Tax Rate Following Introduction of Special Defense Corporation Tax | Shimadzu Corporation (7701) | Komori