Application of accounting and disclosure guidance for the global minimum tax regime
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
12 other companies' latest entry also says "Achieved".
- FY2025AchievedAnnual report
「The company has applied the Practical Solution on the Accounting and Disclosure Under the Global Minimum Tax Regime (Practical Issues Task Force Report No. 46, 22 March 2024) from the beginning of the current consolidated fiscal year. This had no impact on the consolidated financial statements.」
The company confirmed that the accounting and disclosure treatment relating to the global minimum tax regime, which had already been introduced in the FY2025 interim period, was applied from the beginning of the full fiscal year. - FY2025-H1First statedAnnual report
「The company has applied the Practical Response Report on Accounting Treatment and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax Regime (ASBJ Practical Response Report No. 46, 22 March 2024) from the beginning of the interim consolidated accounting period. Because paragraph 7 of the report is being applied, no corporate income taxes related to the global minimum tax regime have been recognized in the interim consolidated financial statements.」
The company applied the Practical Solution on the global minimum tax regime from the beginning of the current interim consolidated accounting period and stated that corporate taxes and other taxes relating to the regime had not been recognized in the interim consolidated financial statements.