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Information that Causes the Income Tax Expense to Differ from the Amount of Income Tax Determined by Applying the Applicable U.S. Federal Statutory Rate of 35% to Pretax Income (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2015
Income Tax Disclosure [Abstract] |  |  |  |
U.S. federal income tax at statutory rate | $ 4,093 | $ 2,804 |  | $ 3,148
State income taxes, net of federal benefit | 200 | 135 |  | 194
Non-U.S. tax effect, net of federal benefit | (641) | (553) |  | (327)
Remeasurement of deferred tax liability | 0 | (88) |  | 0
Reversal of prior years tax reserves related to the resolution of uncertain tax positions | 0 | 0 |  | (239)
Revaluation of Visa Europe put option | 0 | (89) |  | 0
Other, net | (172) | (188) |  | (109)
Income tax provision | $ 4,995 | $ 2,021 | [1] | $ 2,667
U.S. federal income tax at statutory rate, percent | 35.00% | 35.00% |  | 35.00%
State income taxes, net of federal benefit, percent | 2.00% | 2.00% |  | 2.00%
Non-U.S. tax effect, net of federal benefit, percent | (5.00%) | (7.00%) |  | (4.00%)
Remeasurement of deferred tax liability, percent | 0.00% | (1.00%) |  | 0.00%
Reversal of prior years tax reserves related to the resolution of uncertain tax positions, percent | 0.00% | 0.00% |  | (2.00%)
Revaluation of Visa Europe put option, percent | 0.00% | (1.00%) |  | 0.00%
Other, net, percent | (2.00%) | (3.00%) |  | (1.00%)
Income tax expense, percent | 43.00% | 25.00% |  | 30.00%
Income Tax Reconciliation Deductions Qualified Production Activities Prior Years | $ 1,515 | $ 0 |  | $ 0
Effective Income Tax Rate Reconciliation Deductions Qualified Production Activities Prior Years | 13.00% | 0.00% |  | 0.00%
[1] | See Note 2—Visa Europe.

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority noncontrolling interest income (loss), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, increase (decrease) in enacted tax rate, prior year income taxes, increase (decrease) in deferred tax asset valuation allowance, and other adjustments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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