Status update on the treatment of consumption tax, etc. relating to outsourced services at a consolidated subsidiary (progress regarding disclosed matter)
株式会社ポピンズエデュケア (consolidated subsidiary)
Outsourced operation of company-led childcare businesses
The treatment of consumption tax, etc. relating to outsourced services in prior fiscal years, based on updates to the National Tax Agency's tax inquiry and response cases and an administrative notice from the Children and Families Agency dated 9 February 2026, among other matters
¥77 million expense (recorded in the second quarter of the fiscal year ending December 2026)
Second quarter of the fiscal year ending December 2026
If matters requiring disclosure or a material impact on financial results become apparent as discussions progress, the Company will promptly disclose them.
Related procedures
Tax reassessment procedures relating to consumption tax, etc. on outsourced services in prior fiscal years, and settlement discussions with the commissioning parties
National Tax Agency; Children and Families Agency
Negotiations and discussions with each childcare facility operator will continue, with the aim of reaching an agreement as soon as possible. The actual amount of the expense burden and the accounting impact may change depending on the final progress of negotiations and the terms of any agreement.
If matters requiring disclosure or a material impact on financial results become apparent as discussions progress, the Company will promptly disclose them.
| Item | Details |
|---|---|
| Event name | Status update on the treatment of consumption tax, etc. relating to outsourced services at a consolidated subsidiary (progress regarding disclosed matter) |
| Subject Entity | 株式会社ポピンズエデュケア (consolidated subsidiary) |
| Target Locations / Products | Outsourced operation of company-led childcare businesses |
| Cause | The treatment of consumption tax, etc. relating to outsourced services in prior fiscal years, based on updates to the National Tax Agency's tax inquiry and response cases and an administrative notice from the Children and Families Agency dated 9 February 2026, among other matters |
| Amount of Impact on Business Performance | ¥77 million expense (recorded in the second quarter of the fiscal year ending December 2026) |
| Accounting period in which recognized | Second quarter of the fiscal year ending December 2026 |
| Impact on Earnings Forecast | If matters requiring disclosure or a material impact on financial results become apparent as discussions progress, the Company will promptly disclose them. |
| Type of litigation or proceeding | Tax reassessment procedures relating to consumption tax, etc. on outsourced services in prior fiscal years, and settlement discussions with the commissioning parties |
| Court or authority | National Tax Agency; Children and Families Agency |
| Outlook | Negotiations and discussions with each childcare facility operator will continue, with the aim of reaching an agreement as soon as possible. The actual amount of the expense burden and the accounting impact may change depending on the final progress of negotiations and the terms of any agreement. |
| Planned follow-up disclosure | If matters requiring disclosure or a material impact on financial results become apparent as discussions progress, the Company will promptly disclose them. |
Items this document does not state (14)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The amount expected to be borne by the consolidated subsidiary in the future was estimated based on information currently available and the progress of discussions.