Ch15: 繰延税金

Deferred Tax Asset (DTA)

繰延税金資産

Deferred Tax Liability (DTL)

繰延税金負債

Temporary Difference

一時差異

Permanent Difference

永久差異

Valuation Allowance

評価性引当金

Net Operating Loss (NOL) Carryforward

繰越欠損金

Tax Rate Change

税率変更

Intraperiod Tax Allocation

期間内税金配分

Current Tax Expense

当期法人税等

Effective Tax Rate

実効税率

Uncertain Tax Position

不確実な税務ポジション

Enacted Tax Rate

制定税率

Tax Credit

税額控除

Taxable Income

課税所得

Book-Tax Difference

会計・税務差異