AnnualReport2015
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS7. Income TaxesThe Company and its domestic subsidiaries are subject to Japanese national and local income taxes which, in the aggregate, resulted in normal effective statutory tax rate of approximately 37.20% and 34.83% for the year ended September 30, 2014 and 2015 respectively.Signicant components of deferred tax assets and liabilities at September 30, 2014 and 2015 were as follows:Millions of Japanese YenThousands of U.S. Dollars2014201520142015Deferred tax assets:Contribution to retirement benet trust ...................................................¥ 1,741¥ 3,156$ 14,512$ 26,300Depreciation ...........................................................................................2,0681,96117,23516,346Unrealized gain on sales of inventories .................................................1,1081,1469,2379,556Net dened benet liability .....................................................................1,5761,14313,1379,527Provision for bonuses .............................................................................1,1981,0239,9858,530Write down of inventories .......................................................................4254253,5433,542Noncurrent accounts payable ................................................................4694223,9113,522Impairment loss ......................................................................................3202712,6672,262Write down of investment securities .......................................................2412192,0121,828Others ....................................................................................................1,2941,15310,7859,612Less valuation allowance .......................................................................(1,715)(1,585)(14,298)(13,208)Total deferred tax assets ..............................................................................¥ 8,727¥ 9,338$ 72,731$ 77,820Amount set off against deferred tax liabilities.........................................(109)(78)(909)(654)Net deferred tax assets ................................................................................¥ 8,618¥ 9,260$ 71,822$ 77,166Deferred tax liabilitiesDeferred income under preferential tax treatment .................................¥ 167¥ 154$ 1,397$ 1,284Others ....................................................................................................1581241,3191,034Total deferred tax liabilities ...........................................................................¥ 326¥ 278$ 2,716$ 2,319Amount set off against deferred tax assets ............................................(109)(78)(909)(654)Net deferred tax liabilities .............................................................................¥ 216¥ 199$ 1,806$ 1,665A reconciliation between the normal effective statutory tax rate and the actual effective tax rate reected in the accompanying consolidated statements of income for the years ended September 30, 2014 and 2015 were as follows:20142015Normal effective statutory tax rate for the Company ....................................37.20 %34.83 %Tax credit ...............................................................................................(4.87)(5.27)Statutory tax rates variance of overseas subsidiaries ............................(2.92)(2.08)Expenses not deductible for income tax purposes.................................1.460.57Reduction in deferred tax assets due to tax rate changes .....................0.743.24Other, net ...............................................................................................0.781.29Actual effective tax rate ................................................................................32.39 %32.58 %26

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