Changes in the Tax Burden Due to Recognition of Deferred Tax Assets
First written in FY2018. 6 of 27 entries say "Mitigated", first in FY2022. Latest entry: 2026-11-05.
The whole theme swung hardest in 2020: 3 of 14 companies on the "Worse" side.
2 other companies' latest entry also says "Worsened".
- 2026-11-05WorsenedResults
「繰延税金資産 59,447 20,330」
繰延税金資産が前年度末の59,447千円から20,330千円へ減少し、法人税等調整額も14,965千円となっている。 - FY2026MitigatedAnnual report
「Income tax adjustments 6,325 △ 75,419」
Income tax adjustments changed from ¥6.325 million in the previous fiscal year to a negative ¥75.419 million, making the tax burden a significant relief factor along with the increase in deferred tax assets. - FY2026-H1MitigatedAnnual report
「Deferred tax assets 17,406 52,282 Income tax adjustments 11,189 △ 59,554」
Deferred tax assets increased from ¥17.406 million to ¥52.282 million, while income tax adjustments changed from ¥11.189 million in the same period of the previous year to a negative ¥59.554 million, with the tax effect changing from a tax burden factor to a significant tax burden relief factor. - FY2025-H1Decrease in deferred tax assets and expansion of the tax burden factorAnnual report
「Deferred tax assets 17,030 15,227 Income tax adjustments △ 5,579 11,189」
Deferred tax assets fell from ¥17.030 million to ¥15.227 million, while income tax adjustments changed from a negative ¥5.579 million in the same period of the previous year to ¥11.189 million, with the tax effect changing from a profit-enhancing factor to a tax burden factor. - FY2024-Q3Decrease in deferred tax assets and continued tax burden factorAnnual report
「Income tax adjustments 5,514 12,543」
Income tax adjustments increased from ¥5.514 million in the same period of the previous year to ¥12.543 million, expanding the tax burden factor. Deferred tax assets also fell from ¥38.303 million at the end of the previous consolidated fiscal year to ¥4.509 million. - FY2024-Q1Increase in deferred tax assets and tax burden relief effectAnnual report
「Deferred tax assets 38,303 50,108 Income tax adjustments △ 4,954 △ 14,279」
Deferred tax assets increased from ¥38.303 million at the end of the same period of the previous year to ¥50.108 million, while income tax adjustments changed from a negative ¥4.954 million to a negative ¥14.279 million, expanding the tax burden relief factor. - FY2023Decrease in deferred tax assets and reduction in the tax burden relief effectAnnual report
「Deferred tax assets 114,140 38,303」
Deferred tax assets fell from ¥114.140 million at the end of the previous fiscal year to ¥38.303 million. Income tax adjustments were a negative ¥2.900 million, so they continued to provide tax burden relief, although the effect was smaller than the negative ¥4.537 million recorded in the previous fiscal year. - FY2023-Q3MitigatedAnnual report
「Income tax adjustments 7,550 5,514」
Income tax adjustments fell from ¥7.550 million in the same period of the previous year to ¥5.514 million, reducing the tax-effect-related burden factor. However, the amount remained positive for the cumulative third quarter, and continued to be a burden factor. - FY2023-Q2MitigatedAnnual report
「Income tax adjustments 5,195 △ 695」
Income tax adjustments changed from ¥5.195 million in the same period of the previous year to a negative ¥695 thousand, with the tax effect changing from a burden factor to a tax burden relief factor. - FY2023-Q1MitigatedAnnual report
「Income tax adjustments 4,083 △ 4,954」
Income tax adjustments changed from ¥4.083 million in the same period of the previous year to a negative ¥4.954 million, changing from a tax burden factor to a tax burden relief factor. - FY2022MitigatedAnnual report
「Income tax adjustments 16,556 △ 4,537」
Income tax adjustments changed from ¥16.556 million in the same period of the previous year to a negative ¥4.537 million, reducing the tax-effect-related burden factor and making it a tax burden relief factor in the current fiscal year. - FY2022-Q3Continued reduction in tax-effect-related burdenAnnual report
「Income tax adjustments 21,904 7,550」
Income tax adjustments fell from ¥21.904 million in the same period of the previous year to ¥7.550 million, but continued to be recorded as a tax burden factor rather than a profit-enhancing effect from deferred tax assets and other items. - FY2022-Q2Continued reduction in tax-effect-related burdenAnnual report
「Income tax adjustments 16,127 5,195」
Income tax adjustments fell from ¥16.127 million in the same period of the previous year to ¥5.195 million, but continued to be recorded as a tax burden factor. - FY2022-Q1Reduction in tax-effect-related burdenAnnual report
「Income tax adjustments 5,491 4,083」
Income tax adjustments fell from ¥5.491 million in the same period of the previous year to ¥4.083 million, but continued to be recorded as a tax burden factor affecting profit attributable to owners of the parent. - FY2021Full-year confirmation of tax-effect-related burden factorsAnnual report
「As a result of recording ¥16 million in income tax adjustments, net income attributable to owners of the parent fell 61.9% to ¥39 million.」
Income tax adjustments increased from a negative ¥1 million in the previous fiscal year to ¥16 million in the current fiscal year, confirming them for the full year as a tax burden factor rather than a profit-enhancing effect from deferred tax assets and other items. - FY2021-Q3Higher tax burdenAnnual report
「Adjustment to income taxes 3,630 21,904」
The adjustment to income taxes increased from ¥3.630 million in the same period of the previous year to ¥21.904 million, with tax effects continuing to act as a burden rather than a profit uplift factor for quarterly net income attributable to owners of the parent. - FY2021-Q2Tax effects remain a loss factorAnnual report
「Adjustment to income taxes — 12,649 16,127」
The adjustment to income taxes changed from negative ¥12.649 million in the same period of the previous year to ¥16.127 million, and tax effects continue to act as a tax burden factor rather than providing a profit uplift through deferred tax assets and other items. - FY2021-Q1Shift from tax effects as a profit factor to a loss factorAnnual report
「Adjustment to income taxes — 14,200 5,491」
The adjustment to income taxes changed from negative ¥14.2 million in the same period of the previous year to ¥5.491 million in the current period, shifting from a profit uplift from deferred tax assets and other items to a tax burden factor. - FY2020Reduced profit uplift from tax effectsAnnual report
「After reviewing the recoverability of deferred tax assets in light of the future performance outlook, the company recognized deferred tax assets for schedulable items expected to reduce taxable income in the future. As a result, the adjustment to income taxes was negative ¥1 million, and net income attributable to owners of the parent fell 35.5% to ¥103 million.」
Although recognition of deferred tax assets continued, the adjustment to income taxes changed from negative ¥88 million in the previous year to negative ¥1 million, substantially reducing the profit uplift from tax effects. - FY2020-Q3Wider decline in profit due to tax effectsAnnual report
「Operating income and ordinary income increased, mainly because higher sales led to an increase in gross profit. However, quarterly net income attributable to owners of the parent declined because the adjustment to income taxes under tax-effect accounting increased by ¥75 million from the previous year.」
The adjustment to income taxes under tax-effect accounting increased by ¥75 million year on year. While operating income and ordinary income increased, quarterly net income attributable to owners of the parent declined. - FY2020-Q2Continued decline in profit due to tax effectsAnnual report
「Quarterly net income attributable to owners of the parent declined because the adjustment to income taxes under tax-effect accounting changed by ¥69 million from the previous year.」
The adjustment to income taxes changed by ¥69 million from the same period of the previous year, resulting in a decline in quarterly net income attributable to owners of the parent. The reduction in the profit uplift from deferred tax assets and other items continues. - FY2020-Q1Reduced profit uplift from tax effectsAnnual report
「Net income attributable to owners of the parent for the quarter decreased as an adjustment to income taxes declined by ¥74 million.」
The tax burden reduction effect from deferred tax assets and other items recognized in the same period of the previous year diminished. As the adjustment to income taxes changed from negative ¥88 million in the same period of the previous year to negative ¥14 million in the current period, quarterly net income attributable to owners of the parent declined. - FY2019AdvancedAnnual report
「As the company recognized ¥88 million in deferred tax assets during the current fiscal year after determining that they were recoverable, net income attributable to owners of the parent also increased.」
The company recognized ¥88 million in deferred tax assets after determining that they were recoverable, making it a factor behind the ¥160 million increase in net income attributable to owners of the parent through an adjustment to income taxes of negative ¥88.929 million. Net deferred tax assets were ¥125.105 million. - FY2019-Q3AdvancedAnnual report
「As the company recognized ¥71 million in deferred tax assets during the current fiscal year after determining that they were recoverable, quarterly net income attributable to owners of the parent also increased.」
The company recognized ¥71 million in deferred tax assets after determining that they were recoverable, making it a factor behind the increase in quarterly net income attributable to owners of the parent through an adjustment to income taxes. - FY2019-Q2AdvancedAnnual report
「As the company recognized ¥81 million in deferred tax assets during the current fiscal year after determining that they were recoverable, net income attributable to owners of the parent for the quarter increased.」
Following the previous fiscal year-end and the first quarter, the company recognized ¥81 million in deferred tax assets after determining that they were recoverable, making it a factor behind the increase in quarterly net income through an adjustment to income taxes. - FY2019-Q1AdvancedAnnual report
「In addition to the deferred tax assets recognized at the end of the previous fiscal year, the company recognized ¥88 million in deferred tax assets during the current fiscal year after determining that they were recoverable. As a result, it recorded an adjustment to income taxes of negative ¥88 million, and net income attributable to owners of the parent for the quarter increased.」
In addition to the previous fiscal year-end balance, the company recognized an additional ¥88 million in deferred tax assets after determining that they were recoverable, making it a factor behind the increase in quarterly net income through an adjustment to income taxes of negative ¥88 million. - FY2018First statedAnnual report
「After reviewing the recoverability of deferred tax assets in light of the outlook for performance in the following fiscal year, the company recognized deferred tax assets for items expected to reduce taxable income in the following fiscal year and recorded an adjustment to income taxes of negative ¥37 million.」
The company recognized deferred tax assets of ¥37.760 million and stated for the first time as a separate fact that net income attributable to owners of the parent increased as a result of an adjustment to income taxes of negative ¥37.879 million.