Application of accounting and disclosure guidance for the global minimum tax regime
First written in FY2026-H1. 1 of 3 entries say "Restated". Latest entry: FY2026.
12 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「The company has applied, from the beginning of the current consolidated fiscal year, the Accounting and Disclosure Treatment of Corporate Income Taxes, etc. Related to the Global Minimum Tax Regime (Practical Response Report No. 46, 22 March 2024). This has had no impact on the consolidated financial statements.」
The company states that it applied the Practical Response Report on the Global Minimum Tax Regime from the beginning of the fiscal year and that there was no impact on the financial statements. - 2026-03-31RestatedGeneral Meetings of Shareholders
「The Practical Response Report on Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax System (ASBJ PITF No. 46, 22 March 2024) has been applied from the beginning of the current consolidated fiscal year.」
The annual consolidated financial statements reconfirmed the application of accounting and disclosure requirements related to the global minimum tax system. - FY2026-H1First statedAnnual report
「The company has applied the Practical Response Report on the Accounting and Disclosure of Income Taxes Related to the Global Minimum Tax Regime (Practical Response Report No. 46, 22 March 2024) from the beginning of the current interim consolidated accounting period. As paragraph 7 of the Practical Response Report is being applied, no income taxes related to the global minimum tax regime have been recognized in the current interim consolidated financial statements.」
The Practical Response Report on the Global Minimum Tax Regime was applied from the beginning of the current interim period, but no corporate income taxes, etc. related to the regime have been recognized.