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Tokyo Century (8439) · PolicyFirst stated

Accounting Treatment of Corporate Taxes Under the Global Minimum Tax Regime

First written in FY2026-H1. . Latest entry: FY2026-H1.

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Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 77 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026-H1First statedAnnual report

    「The Group applied paragraph 7 of “Accounting and Disclosure Treatment for Corporate Taxes Related to the Global Minimum Tax Regime” (Practical Response Report No. 46, 22 March 2024) and has not recognized corporate taxes related to the international minimum tax for the fiscal year subject to the rules, including the current interim consolidated accounting period.」

    The Company applied the accounting and disclosure treatment for the global minimum tax regime and did not recognize corporate taxes related to the international minimum tax for the fiscal year subject to the rules in the current interim consolidated accounting period.
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Accounting Treatment of Corporate Taxes Under the Global Minimum Tax Regime | Tokyo Century Corporation (8439) | Komori