Application of accounting and disclosure guidance for the global minimum tax regime
First written in FY2026-H1. 1 of 3 entries say "Restated". Latest entry: FY2026.
12 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「The “Accounting and Disclosure Treatment for Corporate Income Taxes Related to the Global Minimum Tax Regime” … has been applied from the beginning of the current fiscal year. This has had no impact on the consolidated financial statements.」
Accounting and disclosure treatment for the global minimum tax regime was applied from the beginning of the current fiscal year. - 2026-04-30RestatedGeneral Meetings of Shareholders
「We have applied the Practical Solution on the Accounting and Disclosure of Global Minimum Taxation from the beginning of the consolidated fiscal year. This had no impact on the consolidated financial statements.」
The Group continued to apply the accounting and disclosure requirements for the global minimum tax system from the beginning of the fiscal year and stated that there was no impact. - FY2026-H1First statedAnnual report
「The Practical Solution on the Accounting Treatment and Disclosure of Income Taxes Related to the Global Minimum Tax Rules (Practical Response Report No. 46, 22 March 2024; hereinafter, the “Practical Response Report”) was applied from the beginning of the interim consolidated accounting period. As paragraph 7 of the Practical Response Report is being applied, income taxes related to the global minimum tax rules have not been recognized in the interim consolidated financial statements.」
Accounting and disclosure treatment for the global minimum tax regime was applied from the beginning of the fiscal year. Under the transitional treatment, no corporate income taxes related to the regime have been recognized in the interim consolidated financial statements.