Application of Accounting Standards for Income Taxes

「The “Accounting Standard for Tax Accounting for Corporate Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022; the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. There was no impact on the consolidated financial statements from this change in accounting policy.」

「The “Accounting Standard for Tax Accounting for Corporate Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022; the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current interim consolidated accounting period. For the revisions concerning the presentation of corporate income taxes and other taxes, including taxes on other comprehensive income, the company follows 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” (Implementation Guidance No. 28, 28 October 2022). There was no impact on the interim consolidated financial statements from this change in accounting policy.」