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| deferred tax ： ウィキペディア英語版 |
deferred tax
An asset that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods.
== Temporary differences ==
Temporary difference are differences between the carrying amount of an asset or liability recognized in the statements of financial position and the amount attributed to that asset or liability for tax; or
* deductible temporary differences, which are temporary differences that will result in deductible amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled.〔IAS 12.5〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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