AnnualReport2016
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6. Income TaxesThe Company and its domestic subsidiaries are subject to Japanese national and local income taxes which, in the aggregate, resulted in statutory effective tax rate of approximately 34.83% and 32.33% for the years ended September 30, 2015 and 2016 respectively.Signicant components of deferred tax assets and liabilities at September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Deferred tax assets:Contribution to retirement benet trust ...................................................¥ 3,156 ¥ 3,034 $ 31,247 $ 30,048 Net dened benet liability .....................................................................1,143 2,015 11,319 19,960 Depreciation ...........................................................................................1,961 1,930 19,421 19,117 Provision for bonuses .............................................................................1,023 1,016 10,135 10,068 Unrealized gain on sales of inventories .................................................1,146 978 11,354 9,683 Write down of inventories .......................................................................425 470 4,209 4,660 Noncurrent accounts payable ................................................................422 382 4,185 3,785 Impairment loss ......................................................................................271 257 2,688 2,553 Write down of investment securities .......................................................219 220 2,172 2,183 Others ....................................................................................................1,153 1,182 11,421 11,703 Less valuation allowance .......................................................................(1,585)(1,486)(15,693)(14,721)Total deferred tax assets ..............................................................................¥ 9,338 ¥ 10,003 $ 92,460 $ 99,042 Amount set off against deferred tax liabilities.........................................(78)(125)(777)(1,245)Net deferred tax assets ................................................................................¥ 9,260 ¥ 9,877 $ 91,683 $ 97,797 Deferred tax liabilitiesDeferred income under preferential tax treatment .................................¥ 154 ¥ 137 $ 1,526 $ 1,359 Others ....................................................................................................124 191 1,229 1,897 Total deferred tax liabilities ...........................................................................¥ 278 ¥ 329 $ 2,755 $ 3,257 Amount set off against deferred tax assets ............................................(78)(125)(777)(1,245)Net deferred tax liabilities .............................................................................¥ 199 ¥ 203 $ 1,978 $ 2,012 A reconciliation between the statutory effective tax rate and the actual effective tax rate reected in the accompanying consolidated statements of income for the years ended September 30, 2015 and 2016 were as follows:20152016Statutory effective tax rate for the Company ................................................34.83%32.33%Tax credit ...............................................................................................(5.27) (5.30) Statutory tax rates variance of overseas subsidiaries ............................(2.08) (2.77) Expenses not deductible for income tax purposes.................................0.57 0.88 Reduction in deferred tax assets due to tax rate changes .....................3.24 1.97 Other, net ...............................................................................................1.29 0.84 Actual effective tax rate ................................................................................32.58%27.95%25Annual Report 2016

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