Accounting and disclosure for corporate income taxes under the global minimum tax regime
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
10 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual 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 disclosure continues to state that Implementation Guidance No. 46 on the global minimum tax has been applied and that no corporate income taxes related to the global minimum tax were recognized during the current interim consolidated accounting period. - FY2025-H1First statedAnnual report
「We have applied the “Accounting and Disclosure under the Global Minimum Tax Regime” (Accounting Standard Implementation Guidance No. 46, 22 March 2024) from the beginning of the current interim consolidated accounting period. We have also applied the transitional treatment under paragraph 7 and paragraph 15 of this Implementation Guidance, and have not recognized corporate income taxes related to the global minimum tax during the current interim consolidated accounting period.」
Implementation Guidance No. 46 has been applied from the beginning of the current interim consolidated accounting period, and no corporate income taxes related to the global minimum tax have been recognized during the current interim consolidated accounting period under the transitional treatment and other provisions.