Komori
Quest (2332) · PolicyFirst stated

Change in Depreciation Method for Building Equipment

First written in FY2017-Q3. . Latest entry: FY2017-Q3.

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  1. FY2017-Q3First statedAnnual report

    「In accordance with the revision of the Corporation Tax Act, we have applied the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) from the first quarter of the fiscal year. Accordingly, we changed the depreciation method for building附属 equipment acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」

    For building附属 equipment acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on profit or loss was stated to be immaterial.
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