What this is
(法人税、住民税及び事業税 + 法人税等調整額) / 税引前当期純利益 per year. year to February 2026 rate 30.74% is no lower than year to February 2025 30.66%: a gain taxed at the normal rate, not a participation-exempt dividend.
Where it comes from
Our calculation from other figures in the trainer’s notes:
Where it’s used
Related figures
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