Adoption of the Accounting Standard for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes and Other Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
前中間期に導入した2022年改正会計基準等を、2025年12月期の期首からの適用として年度開示でも継続している。 - 2026-03-03RestatedGeneral Meetings of Shareholders
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes and Other Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The company stated in its consolidated financial statements for the fiscal year ended December 2025 that it continued applying the accounting standards introduced in the first half of fiscal 2025. - FY2025-H1First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Levies and Business Taxes, Accounting Standard No. 27 dated 28 October 2022, and related standards have been applied from the beginning of the interim consolidated accounting period.」
2025年1月1日開始の中間連結会計期間の期首から、2022年改正会計基準及び関連する税効果会計の適用指針を適用した。経過的な取扱いを適用し、会計方針変更による中間連結財務諸表への影響はないと記載している。