Note 2-29

(29) Since the compulsory introduction of the tax effect accounting in the business year that ended March 2000, it has become easy to obtain "corporate tax, etc. (tax costs) after the application of the tax effect accounting." By dividing this by "current profit before tax," we can obtain "the rate of tax burden after the application of the tax effect accounting," or the actual corporate tax burden payable by profits in the business year in question.