未払法人税等とは、納付すべき法人税、住民税および事業税の未払額をいいます。確定決算を行うと同時に要納税額が合理的に見積もることが可能となるため、その見積額は、法人税等を相手勘定にして、未払法人税等という科目で負債に計上されます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
