{"id":8968,"date":"2021-05-28T15:19:00","date_gmt":"2021-05-28T15:19:00","guid":{"rendered":"https:\/\/accoventure.com\/?p=8968"},"modified":"2025-02-05T15:29:58","modified_gmt":"2025-02-05T15:29:58","slug":"the-impact-of-deferred-tax-items-on-financial-statements","status":"publish","type":"post","link":"https:\/\/accoventure.com\/ja\/corporate-tax\/8968\/","title":{"rendered":"\u7e70\u5ef6\u7a0e\u91d1\u9805\u76ee\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8968\" class=\"elementor elementor-8968\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b159519 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"b159519\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c82d0e7\" data-id=\"c82d0e7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ba12a2 elementor-widget elementor-widget-heading\" data-id=\"7ba12a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u627f\u8a8d\u6e08\u307f\u306e\u8cbb\u7528\u9805\u76ee\u306f\u3001\u4e88\u7b97\u6982\u8981\u306e\u6b63\u78ba\u6027\u3068\u660e\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u4f1a\u8a08\u539f\u5247\u3068\u7d4c\u8cbb\u898f\u5b9a\u306e\u9055\u3044\u304b\u3089\u751f\u3058\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u4e0a\u306e\u91d1\u984d\u3084\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9e2c3c elementor-widget elementor-widget-text-editor\" data-id=\"a9e2c3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-align: var(--text-align);\">\u9069\u5207\u306b\u7a0e\u984d\u63a7\u9664\u3092\u53d6\u5f97\u30fb\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u3092\u9ad8\u3081\u3001\u6cd5\u4ee4\u3084\u898f\u5236\u4e0a\u306e\u8981\u4ef6\u306b\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p><p><b>\u7e70\u5ef6\u7a0e\u9805\u76ee\u3068\u306f\uff1f<br \/><\/b><span style=\"text-align: var(--text-align);\">\u7e70\u5ef6\u7a0e\u9805\u76ee\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u5229\u76ca\u3068\u7a0e\u52d9\u5f53\u5c40\u306b\u7533\u544a\u3059\u308b\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u4e00\u6642\u7684\u306a\u5dee\u7570\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5dee\u7570\u306b\u3088\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08DTA\uff09\u307e\u305f\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08DTL\uff09\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><p><b>\u7e70\u5ef6\u7a0e\u9805\u76ee\u306e\u7a2e\u985e<\/b><\/p><ul><li><i>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523 (DTAs):\u00a0<\/i>\u3053\u308c\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u751f\u3058\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u8a8d\u8b58\u3057\u305f\u8cbb\u7528\u3088\u308a\u3082\u591a\u304f\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u4f8b\uff1a\u4f01\u696d\u304c\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306f\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u640d\u91d1\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u5834\u5408\u3002<\/li><li><i>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5 (DTLs):\u00a0<\/i>\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304c\u8ab2\u7a0e\u6240\u5f97\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u751f\u3058\u3001\u5c06\u6765\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<br \/>\u4f8b\uff1a\u7a0e\u52d9\u7533\u544a\u3067\u306f\u52a0\u901f\u511f\u5374\u304c\u9069\u7528\u3055\u308c\u308b\u4e00\u65b9\u3001\u8ca1\u52d9\u5831\u544a\u3067\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/li><\/ul><p>\u3053\u308c\u3089\u306e\u9805\u76ee\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u5206\u6790\u3068\u9069\u5207\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002<\/p><p><b>\u7e70\u5ef6\u7a0e\u9805\u76ee\u306f\u306a\u305c\u91cd\u8981\u306a\u306e\u304b\uff1f<br \/><\/b><span style=\"text-align: var(--text-align);\">\u7e70\u5ef6\u7a0e\u9805\u76ee\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3084\u610f\u601d\u6c7a\u5b9a\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p><ul><li><i>\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027<br \/><\/i>\u3053\u308c\u306f\u3001\u7e70\u5ef6\u7a0e\u9805\u76ee\u306b\u3088\u3063\u3066\u3001\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u7a0e\u52d9\u72b6\u6cc1\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u6b63\u78ba\u306b\u53cd\u6620\u3067\u304d\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6307\u6a19\u306b\u3088\u308a\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306f\u4f01\u696d\u306e\u652f\u6255\u80fd\u529b\u3092\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<\/li><li><i>\u5229\u76ca\u3078\u306e\u5f71\u97ff<br \/><\/i>\u7e70\u5ef6\u7a0e\u91d1\u306e\u5909\u66f4\u306e\u591a\u304f\u306f\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u305d\u306e\u5f71\u97ff\u3092\u9069\u5207\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u9069\u5207\u306b\u53cd\u6620\u3057\u306a\u3044\u3068\u3001\u8ca1\u52d9\u72b6\u6cc1\u304c\u6b63\u78ba\u306b\u793a\u3055\u308c\u305a\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u3084\u5e02\u5834\u304b\u3089\u306e\u8a55\u4fa1\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li><i>\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u6a5f\u4f1a<br \/><\/i>Analyzing deferred tax items allows businesses to strategize tax-saving opportunities. For instance, identifying recurring DTAs may highlight areas for operational improvements or tax credit optimizations.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-458a926 elementor-widget elementor-widget-image-box\" data-id=\"458a926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u3068\u7a0e\u52d9\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u7e70\u5ef6\u7a0e\u9805\u76ee\u3092\u9069\u5207\u304b\u3064\u6b63\u78ba\u306b\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c24d8e elementor-widget elementor-widget-text-editor\" data-id=\"4c24d8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-align: var(--text-align);\"><b>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u767a\u751f\u3068\u6d3b\u7528<br \/><\/b><\/span><span style=\"text-align: var(--text-align);\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08DTA\uff09\u306f\u3001\u5c06\u6765\u306e\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u8868\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u7a0e\u52d9\u4e0a\u306f\u307e\u3060\u640d\u91d1\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u751f\u3058\u307e\u3059\u3002<\/span><\/p><p><i>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08DTA\uff09\u306e\u4f8b<\/i><\/p><ul><li>\u7d14\u55b6\u696d\u640d\u5931\uff08NOL\uff09\uff1a\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u4f01\u696d\u306f\u3001\u305d\u306e\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3057\u3066\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08DTA\uff09\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li>\u88fd\u54c1\u4fdd\u8a3c\u5f15\u5f53\u91d1\uff1a\u8ca1\u52d9\u5831\u544a\u4e0a\u306f\u4fdd\u8a3c\u8cbb\u7528\u3092\u5f15\u304d\u5f53\u3066\u308b\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306f\u5b9f\u969b\u306b\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u306e\u307f\u640d\u91d1\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u5834\u5408\u3002<\/li><\/ul><p><i>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08DTA\uff09\u306e\u6d3b\u7528<br \/><\/i><span style=\"text-align: var(--text-align);\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08DTA\uff09\u306f\u3001\u5c06\u6765\u306e\u7d0d\u7a0e\u984d\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u306f\u3001\u4f01\u696d\u304c\u5341\u5206\u306a\u8ab2\u7a0e\u6240\u5f97\u3092\u751f\u307f\u51fa\u305b\u308b\u304b\u3069\u3046\u304b\u306b\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u5f15\u304d\u7d9a\u304d\u56de\u53ce\u53ef\u80fd\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306b\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><p><span style=\"text-align: var(--text-align);\"><b>\u7e70\u5ef6\u7a0e\u9805\u76ee\u3068\u640d\u76ca\u8a08\u7b97\u66f8<br \/><\/b><\/span><span style=\"text-align: var(--text-align);\">\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u4ee5\u4e0b\u306e2\u3064\u306e\u4e3b\u8981\u9805\u76ee\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p><ul><li><span style=\"text-align: var(--text-align);\">\u6cd5\u4eba\u7a0e\u7b49\u5f15\u5f53\u91d1\uff1a\u5f53\u671f\u306e\u7a0e\u91d1\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u3068\u5c06\u6765\u306e\u7a0e\u91d1\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u306e\u4e21\u65b9\u3092\u6307\u3057\u307e\u3059\u3002\u4f1a\u8a08\u51e6\u7406\u3092\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u305f\u6570\u5024\u3092\u63d0\u793a\u3067\u304d\u307e\u3059\u3002<\/span><\/li><li>\u7d14\u5229\u76ca\uff1a\u7e70\u5ef6\u7a0e\u91d1\u5f15\u5f53\u984d\u306e\u5909\u52d5\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u7d14\u5229\u76ca\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3001\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u7528\u3044\u308b\u3055\u307e\u3056\u307e\u306a\u53ce\u76ca\u6027\u6307\u6a19\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/li><\/ul><p><b>\u7e70\u5ef6\u7a0e\u9805\u76ee\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff<br \/><\/b><span style=\"text-align: var(--text-align);\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3001\u975e\u6d41\u52d5\u8cc7\u7523\u307e\u305f\u306f\u975e\u6d41\u52d5\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u9069\u5207\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3092\u6b63\u78ba\u306b\u793a\u3059\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002<\/span><\/p><p><b>\u7e70\u5ef6\u7a0e\u9805\u76ee\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<br \/><\/b><span style=\"text-align: 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