Adoption of the accounting standards for corporate income taxes, inhabitants’ taxes and enterprise taxes
First written in FY2026-H1. 2 of 3 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
法人税等・税効果会計に関する2022年改正会計基準等を当連結会計年度の期首から適用した状態を再確認している。財務諸表への影響はないとしている。 - 2026-03-05RestatedGeneral Meetings of Shareholders
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The Company reconfirms that it applied the accounting standards for income taxes and related standards from the beginning of the fiscal year ended December 2025. - FY2026-H1First statedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022; hereinafter the “2022 Revised Accounting Standard”) and related standards from the beginning of the interim consolidated accounting period under review. The change in accounting policy had no impact on the interim consolidated financial statements.」
法人税等・税効果会計に関する2022年改正会計基準等を当中間連結会計期間の期首から適用し、財務諸表への影響はないと記載している。