Change in tax-effect accounting method to streamline financial closing operations
First written in FY2026-H1. 1 of 2 entries say "Dropped", first in FY2026. Latest entry: FY2026.
1 other company's latest entry also says "Dropped".
- FY2026DroppedAnnual report
「The significant accounting policies are described in “Part 5: Accounting Status, 1. Financial Statements, (1) Notes to Financial Statements (Significant Accounting Policies).”」
This filing contains no reference to the change in the tax-effect accounting method described in the previous interim period as a change in theme. - FY2026-H1First statedAnnual report
「Previously, we generally calculated tax expenses using the standard method. To further improve the efficiency of financial closing, from the current interim accounting period we have changed to a method that reasonably estimates the effective tax rate after applying tax-effect accounting to pretax net income for the fiscal year and calculates pretax interim net income by multiplying it by that estimated effective tax rate.」
The company changed to the method of estimating the effective tax rate after applying tax-effect accounting from the current interim accounting period. The impact was immaterial, so the change was not applied retrospectively.