Impact of the Corporate Tax Rate Reduction on Deferred Taxes and Other Items
First written in FY2017-Q3. . Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2026Update: impact of the tax rate change due to the defense special corporate taxAnnual report
「For deferred tax assets and deferred tax liabilities related to temporary differences expected to reverse in consolidated accounting years beginning on or after 21 February 2027, the statutory effective tax rate used for calculation was changed from 30.2% to 31.2%. The impact of this tax rate change is immaterial.」
In addition to the impact of the previous tax rate change, the statutory effective tax rate was changed from 30.2% to 31.2% due to the special defense corporation tax, and the impact was disclosed as immaterial. - FY2017Update to the full-year impact of the tax rate changeAnnual report
「As a result of this tax rate change, deferred tax assets decreased by ¥66 million, the cumulative adjustment related to retirement benefits decreased by ¥2 million, valuation differences on other securities increased by ¥80 million, deferred hedge gains or losses increased by ¥0 million, and deferred income taxes increased by ¥144 million.」
The impact of the reduction in the corporate income tax rate was updated to the full-year results. - FY2017-Q3First statedAnnual report
「As a result of this tax rate change, deferred tax assets, net of deferred tax liabilities, increased by ¥154 million, valuation differences on other securities increased by ¥66 million, accrued income taxes increased by ¥161 million, the cumulative adjustment related to retirement benefits increased by ¥2 million, and income taxes increased by ¥70 million.」
The specific effects of the tax rate change on deferred tax assets, valuation differences, accrued income taxes and income taxes were disclosed.