Application of the Accounting Treatment and Disclosure Rules for the Global Minimum Tax Regime
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
4 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「「グローバル・ミニマム課税制度に係る法人税等の会計処理及び開示に関する取扱い」（実務対応報告第46号 2024年３月22日。以下、「実務対応報告第46号」という。）を当連結会計年度の期首から適用しております。」
グローバル・ミニマム課税制度に係る会計処理・開示の取扱いを当連結会計年度の期首から適用し、影響はないと記載している。 - FY2025-H1First statedAnnual report
「We have applied the “Accounting and Disclosure Guidance for Corporate Income Taxes Related to the Global Minimum Tax Regime” (Practical Response Report No. 46, 22 March 2024) from the beginning of the current interim consolidated fiscal period. Under the transitional treatment set out in paragraph 7 of Practical Response Report No. 46, interim consolidated financial statements may omit recognition of corporate income taxes related to the global minimum tax regime for the fiscal year that includes the current interim consolidated fiscal period.」
Applied the guidance from the beginning of the interim period and did not recognize corporate income taxes related to the global minimum tax regime under the transitional treatment.