Changes in the tax regime and regulations applicable to digital securities and beneficial interest certificate-issuing trusts
First written in FY2027-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
5 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The laws, taxes and accounting standards applicable to this trust and the real estate management and disposition trust relating to these beneficial interests may change in the future. Changes in accounting or tax treatment may increase the tax burden on this trust or the real estate management and disposition trust relating to these beneficial interests, or make it difficult to maintain them.」
The risk of changes in the tax regime, regulations and accounting standards applicable to digital securities and beneficial interest certificate-issuing trusts continues to be disclosed. - FY2027-H1First statedAnnual report
「The laws, taxes and accounting standards applicable to this trust and the real estate management and disposition trust relating to these beneficial interests may change in the future. Changes in accounting or tax treatment may increase the tax burden on this trust or the real estate management and disposition trust relating to these beneficial interests, or make it difficult to maintain them.」
The disclosure noted that, following the fiscal 2025 tax reforms and revisions to the Calculation Rules for Beneficial Interest Certificate-Issuing Trusts, the tax treatment of distributions in excess of profits and returns of principal, as well as system requirements and administrative burdens, may change.