Mitsubishi Steel Mfg. (5632) · FactAdvanced
Accounting for Corporate Income Taxes under the Global Minimum Tax Regime
First written in FY2026-H1. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
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Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 89 companies write about · 1 as a headwind · 0 as a tailwind
0 other companies' latest entry also says "Advanced".
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Showing 14 of the 88 companies compared. The sentences above are computed from all 88.Full recordFilings, disclosures and news, newest first
- FY2026AdvancedAnnual report
「Corporate Income Taxes and Related Items on the International Minimum Tax Amount 2.0%」
Although the previous disclosure stated that corporate income taxes and related items corresponding to the international minimum tax amount had not been recognised, corporate income taxes and related items on the international minimum tax amount of 2.0% were presented as an adjustment item in tax-effect accounting for the current fiscal year. - FY2026-H1First statedAnnual report
「The company has applied Paragraph 7 of the Practical Response Report No. 46, Accounting Treatment and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax System (22 March 2024), and has not recognised corporate income taxes and related items corresponding to the international minimum tax amount for the relevant fiscal year, including the interim consolidated accounting period.」
The company applied the Practical Response Report concerning the global minimum tax system from the current interim consolidated accounting period and did not recognise corporate income taxes and related items corresponding to the international minimum tax amount for the relevant fiscal year.