Application of the Accounting Standard for Current Income Taxes and the Global Minimum Tax Regime
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
12 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「The “Accounting Standard for Current Income Taxes, Inhabitants' Taxes and Enterprise Taxes” and other standards have been applied from the beginning of the current consolidated fiscal year.」
The company applied the accounting standard and 2022 revised implementation guidance concerning corporate income taxes, together with the practical solution concerning the global minimum tax system, from the beginning of the current fiscal year. The impact is described as immaterial. - FY2026-H1First statedAnnual report
「The company has applied the Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. It has also applied the Practical Solution on the Accounting and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax System (ASBJ PITF No. 46, 22 March 2024) and other guidance from the beginning of the current interim consolidated accounting period.」
The company applied the 2022 Revised Accounting Standard and related implementation guidance concerning the classification of corporate income taxes and the Practical Solution No. 46 and other guidance concerning the global minimum tax system from the beginning of the current interim consolidated accounting period. The changes concerning the classification of corporate income taxes had no impact on the financial statements, and no corporate income taxes arising from the global minimum tax system were recognized.