Hi h-shibasaki-toky,
Thank you for posting in the Community!
To ensure that you'll be provided with the correct information on the best way to insert the Deferred income tax after "profit before tax" on your account, we suggest to please consult an accountant for an accounting advice.
If you don't have an accountant yet, you can find one near you through this link: https://quickbooks.intuit.com/au/find-a-proadvisor/.
Feel free to post again if you have any other questions, we're here to help.