Adoption of the Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise Taxes

「The company has applied the “Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. The amendments concerning the presentation of income taxes, including taxation of other comprehensive income, are being applied in accordance with the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Implementation Guidance”). There is no impact on the interim consolidated financial statements. In addition, the amendments relating to the revised treatment in consolidated financial statements when gains or losses on the sale of subsidiary shares and other investments arising from sales between consolidated companies are deferred for tax purposes have been applied from the beginning of the current interim consolidated accounting period in accordance with the 2022 Revised Implementation Guidance.」