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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, unless otherwise specified
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2010
U.S. federal income tax at statutory rate $ 772 $ 1,980 $ 1,623
State income taxes, net of federal benefit 36 203 177
Non-U.S. tax effect, net of federal benefit (257) (150) (124)
Reversal of tax reserves related to the deductibility of covered litigation expense (299)    
Remeasurement of deferred taxes due to California state apportionment rule changes, amount (208)    
Remeasurement of deferred taxes due to other state apportionment changes, amount 11 (3) 15
Revaluation of Visa Europe put option 0 43 28
Other, net 10 23 11
Income tax provision $ 65 $ 2,010 $ 1,674
U.S. federal income tax at statutory rate 35.00% 35.00% 35.00%
State income taxes, net of federal benefit 2.00% 4.00% 4.00%
Non-U.S. tax effect, net of federal benefit (12.00%) (2.00%) (2.00%)
Reversal of tax reserves related to the deductibility of covered litigation expense (14.00%)    
Remeasurement of deferred taxes due to California state apportionment rule changes, percent (9.00%)    
Remeasurement of deferred taxes due to other state apportionment changes, percent 1.00%    
Revaluation of Visa Europe put option 0.00% (1.00%) (1.00%)
Other, net 0.00% 0.00% 0.00%
Income tax expense 3.00% 36.00% 36.00%