Ifis Japan (7833) · PolicyRestated
Change in the Statutory Effective Tax Rate for Deferred Taxes Due to the Special Defense Corporate Tax
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change in Statutory Effective Tax Rate Due to Tax ReformA theme 149 companies write about · 30 as a headwind · 6 as a tailwind
16 other companies' latest entry also says "Restated".
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Showing 14 of the 149 companies compared. The sentences above are computed from all 149.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「これに伴い、2027年１月１日以後開始する連結会計年度以降において解消が見込まれる一時差異等に係る繰延税金資産及び繰延税金負債については、法定実効税率を30.6％から31.5％に変更し計算しております。なお、この税率変更による連結財務諸表に与える影響は軽微であります。」
防衛特別法人税に伴う法定実効税率の30.6％から31.5％への変更と、財務諸表への影響が軽微であるとの説明が通期でも記載された。 - FY2025-H1First 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 January 2027 have been calculated using a statutory effective tax rate changed from 30.6% to 31.5%. The impact of this tax rate change on the interim consolidated financial statements is immaterial.」
Following the introduction of the special defense corporate tax, the statutory effective tax rate used for temporary differences expected to reverse in consolidated fiscal years beginning on or after 1 January 2027 was changed from 30.6% to 31.5%.