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Furukawa Electric (5801) · InitiativeFirst stated

Accounting Treatment of the Global Minimum Tax Regime

First written in FY2026-H1. . Latest entry: FY2026-H1.

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Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 77 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026-H1First statedAnnual report

    「The Group applies Paragraph 7 of the Practical Solution on Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime (Practical Solution Report No. 46, 22 March 2024) and has not recognized corporate income taxes related to the global minimum tax amount for the relevant fiscal year, including the current interim consolidated fiscal year.」

    We applied Practical Response Report No. 46 on the global minimum tax regime and disclosed for the first time the accounting treatment under which no corporate income taxes and other taxes are recognized for the global minimum tax amount relating to the applicable fiscal year.
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Accounting Treatment of the Global Minimum Tax Regime | Furukawa Electric Co.,Ltd. (5801) | Komori