Changes in the Presentation of Income Taxes Following the Application of the 2022 Amendments to the Accounting Standard

「The Company has applied the Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes and Other Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」

「The “Accounting Standard for Accounting for Income Taxes, Local Taxes and Enterprise Taxes, etc.” (Accounting Standards Board of Japan Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current interim consolidated accounting period. The amendments concerning the classification of income taxes, including taxes on other comprehensive income, are being applied in accordance with the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the “Implementation Guidance on Tax Effect Accounting” (Accounting Standards Board of Japan Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Implementation Guidance”). The change in accounting policy has no impact on the interim consolidated financial statements.」