Nok (7240) · FactRecognition of Corporate Taxes on the Income Inclusion Rule Amount
Accounting Treatment for the Global Minimum Tax Regime
First written in FY2026-H1. 1 of 3 entries say "Cited as achieved", first in 2026-06-03. Latest entry: FY2026.
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Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 78 companies write about · 1 as a headwind · 0 as a tailwind
1 other company's latest entry also says "Other".
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Showing 14 of the 78 companies compared. The sentences above are computed from all 78.Full recordFilings, disclosures and news, newest first
- FY2026Recognition of Corporate Taxes on the Income Inclusion Rule AmountAnnual report
「法人税、住民税及び事業税に含まれる国際最低課税額に対する法人税等の金額 前連結会計年度 293百万円 当連結会計年度 629百万円」
前回の「国際最低課税額に対する法人税等を計上していない」という状態から、当年度は629百万円の金額が開示された。 - 2026-06-03Cited as achievedGeneral Meetings of Shareholders
「法人税、住民税及び事業税に含まれる国際最低課税額に対する法人税等の金額は629百万円であります。」
グローバル・ミニマム課税制度に係る会計処理について、当期の計上額が示されている。 - FY2026-H1First statedAnnual report
「Our group has applied paragraph 7 of Practical Solution No. 46, Accounting for and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax Regime, and has not recognized corporate income taxes related to the international minimum tax amount for the applicable fiscal year, including the current interim consolidated accounting period.」
The company applied Practical Response Report No. 46 on the global minimum tax system and has not recognized income taxes attributable to the international minimum tax for the applicable fiscal year.