What this is
Nintendo's 投資有価証券売却益 ¥32,664m after tax. The effective rate is depressed by equity income, so (ii) is the better marginal rate for a capital gain; both shown.
The values
- Effective rate 25.36: 24,380%
- Statutory 30.5: 22,702%
Where it comes from
Our calculation from other figures in the trainer’s notes:
- FiledNintendo’s gain on selling investment securities in the year to March 2026¥32.7bn
- FiledCross-check: tax-rate effect of equity income (ei × statutory / PBT) against printed, year to March 2026 (Apr 2025–Mar 2026)-4.44 percentage points
Show the working
- 32,664×(1−0.2536)=24,380.0
- 32,664×(1−0.305)=22,701.5
Where it’s used
Related figures
Built from this one