Komori
Nissui (1332) · FactFirst stated

Accounting Treatment of the Global Minimum Tax Regime

First written in FY2026-H1. . Latest entry: FY2026-H1.

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Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 75 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026-H1First statedAnnual report

    「The Group applies Paragraph 7 of the Practical Solution on Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime (Practical Solution Report No. 46, 22 March 2024) and has not recognized corporate income taxes related to the global minimum tax amount for the relevant fiscal year, including the current interim consolidated fiscal year.」

    The Group first disclosed that it applied Practical Solution Report No. 46 for the global minimum tax regime and had not recognized corporate income taxes related to the global minimum tax amount for the relevant fiscal year.
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