Kyoei Tanker (9130) · InitiativeAdvanced
Application of the accounting standard for corporate, local and enterprise taxes and changes in tax rates
First written in FY2025. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
2entries
2years
0from disclosures
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Change in Statutory Effective Tax Rate Due to Tax ReformA theme 149 companies write about · 30 as a headwind · 6 as a tailwind
2 other companies' latest entry also says "Advanced".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 149 companies compared. The sentences above are computed from all 149.Full recordFilings, disclosures and news, newest first
- FY2026AdvancedAnnual report
「税法の改正に伴い、翌事業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については、法定実効税率を30.62％から31.52％に変更し計算しております。この変更により、当事業年度の繰延税金負債の金額（繰延税金資産の金額を控除した金額）は47,433千円増加し」
税法改正に伴い法定実効税率を30.62％から31.52％へ変更し、繰延税金負債が47,433千円増加したという適用結果を開示している。 - FY2025First statedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
2022年改正会計基準等を当連結会計年度の期首から適用し、その他の包括利益に対する課税の計上区分等を変更した。さらに、防衛特別法人税の創設を受け、将来解消する一時差異の法定実効税率を30.62％から31.52％へ変更し、繰延税金負債が44,889千円増加した。