Application of the accounting standard for corporate income taxes, inhabitant taxes and enterprise taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「The "Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc." (ASBJ Statement No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards have been applied from the beginning of the current consolidated fiscal year. The change in accounting policy had no impact on the consolidated financial statements.」
The full-year application of the accounting standards for income taxes, etc., which had been stated as beginning in the FY2025 interim period, was confirmed as commencing from the beginning of the current consolidated fiscal year. - FY2025-H1First statedAnnual report
「The "Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc." (ASBJ Statement No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards have been applied from the beginning of the current interim consolidated accounting period. For the revisions concerning the presentation of income taxes, etc. (taxation of other comprehensive income), the Company follows the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the "Guidance on the Accounting Standard for Tax Effect Accounting" (ASBJ Guidance No. 28, 28 October 2022; hereinafter, the "2022 Revised Guidance"). The change in accounting policy had no impact on the interim consolidated financial statements.」
The revisions concerning the presentation of income taxes, etc., and gains and losses on sales of shares of subsidiaries between consolidated companies were applied from the beginning of the current interim consolidated accounting period. The Company states that they had no impact on the interim consolidated financial statements.