Change in the Statutory Effective Tax Rate Due to the Special Defense Corporation Tax
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
16 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「As a result, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities for temporary differences and other items expected to reverse in consolidated fiscal years beginning on or after 1 November 2026 will change from the previous rate of 30.5% to 31.4%. The impact of this tax rate change is immaterial.」
The company reiterates the change in the statutory effective tax rate from 30.5% to 31.4% resulting from the special defense corporate tax, as well as the statement that the impact will be immaterial. - FY2025-H1First statedAnnual report
「As a result, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities for temporary differences and other items expected to reverse in consolidated fiscal years beginning on or after 1 November 2026 will change from the previous rate of 30.5% to 31.4%. The impact of this tax rate change is immaterial.」
For the first time, the company states that, following the introduction of the special defense corporate tax, the statutory effective tax rate applied to temporary differences and other items expected to reverse in the future will change from 30.5% to 31.4%, and that the impact will be immaterial.