PROBLEM TO BE SOLVED: To provide a taxation accounting processor and a tax effect accounting processing program capable of interlocking calculation result of tax effect accounting with attached tables 4 and 5 (1) of a corporation tax report. SOLUTION: In a tax effect accounting simulation program 61, temporary difference data from corporate accounting are extracted from data for report drawn up by a corporation tax report draw up program 50, recovery possibility is simulated to calculate a legal effective tax rate, and the temporary difference data are multiplied by the legal effective tax rate to calculate the postpone tax property and debt. In a classification data interlocking program 63, classification data such as postpone tax property are written in a closing accounts data file. In an adjustment data interlocking program 64, an adjustment sum of corporation tax or the like is interlocked with a details input screen of details based on the attachment table (4), and postpone tax property sum and postpone tax debt sun are interlocked with a details input screen based on the attached table 5 (1).
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