Planned Application of Accounting Treatment for the Global Minimum Tax System
First written in FY2025. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
65 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「The company has applied “Accounting Treatment and Disclosure of Income Taxes, etc. Related to the Global Minimum Tax Regime” (Practical Response Report No. 46, 22 March 2024) from the beginning of the current interim consolidated accounting period. During the current interim consolidated accounting period, the company has not recognized income taxes related to the global minimum tax regime because it has applied the provisions of paragraph 7 of Practical Response Report No. 46.」
The company applied from the beginning of the current interim consolidated accounting period the accounting and disclosure treatment for the global minimum tax that had been scheduled for application in the previous fiscal year. - FY2025First statedAnnual report
「“Accounting Treatment and Disclosure of Income Taxes, etc. Related to the Global Minimum Tax Regime” … (2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending February 2026. (3) Impact of applying the accounting standard and other standards The impact on the consolidated financial statements of applying “Accounting Treatment and Disclosure of Income Taxes, etc. Related to the Global Minimum Tax Regime” is currently being assessed.」
The company indicated that the accounting and disclosure standards for the global minimum tax, which requires certain multinational enterprise groups to bear a corporate tax burden of at least 15% on profits in each country, are scheduled to be applied from the beginning of the fiscal year ending February 2026.