Application of the Accounting Standard for Current Income Taxes and the Global Minimum Tax Regime
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
12 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「The Accounting Standard for Tax Effect Accounting for Corporation Tax, Inhabitant Tax and Enterprise Tax, etc. (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), among others, has been applied from the beginning of the consolidated accounting year. …The Practical Solution on Accounting and Disclosure for the Global Minimum Tax Regime (Practical Solution No. 46, 22 March 2024) has been applied from the beginning of the consolidated accounting year.」
The accounting treatment under the accounting standards for income taxes and the treatment of the global minimum tax regime were applied from the beginning of the consolidated accounting year. It was stated that there was no impact on the financial statements. - FY2026-H1First statedAnnual report
「The Accounting Standard for Tax Effect Accounting for Corporation Tax, Inhabitant Tax and Enterprise Tax, etc. (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), among others, has been applied from the beginning of the interim consolidated accounting period. The Practical Solution on Accounting and Disclosure for the Global Minimum Tax Regime (Practical Solution No. 46, 22 March 2024) has been applied from the beginning of the interim consolidated accounting period.」
The accounting and disclosure treatment under the accounting standards for income taxes and the global minimum tax regime was applied from the beginning of the interim consolidated accounting period. It was stated that there was no impact on the financial statements.