When the control date fair value of the identifiable net assets is included in the consolidation by means of a data adjustment, the associated tax effects are also included.

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When the control date fair value of the identifiable net assets is included in the consolidation through a data adjustment, the associated tax effects are also included. This is because the tax effects are directly related to the fair value of the assets and liabilities being adjusted in the consolidation process. Therefore, including the tax effects is necessary to ensure that the consolidated financial statements accurately reflect the fair value of the company's assets and liabilities.

When the Control Date Fair Value of the Identifiable Net