Note 2-28

(28) The tax-effect account became compulsory for listed companies, OTC companies, and their consolidated subsidiaries and affiliates starting in the business year that ended in March 2000. Small and medium-sized enterprises can voluntarily adopt the system. Under the tax effect accounting standard, tax effect accounting is defined as "a procedure designed to rationally match the current net profit before deductions for corporate tax, etc. with the corporate tax, etc. by appropriately allocating corporate tax and other profit-related taxes ( "corporate tax, etc." ), when there is a difference between the amount of assets/liabilities in corporate accounting and the amount of assets/liabilities use for taxable income calculation."