FY2025-H1First statedAnnual report
「The Company has applied the “Accounting Standard for Tax Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. With regard to the amendments concerning the classification of income tax expense, including tax 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 “Guidance on Application of Tax Effect Accounting” (Guidance on Application No. 28, 28 October 2022; hereinafter the “2022 Revised Application Guidance”). In addition, with regard to the amendments related to the review of the treatment in consolidated financial statements where gains or losses on the sale of shares in subsidiaries arising from sales between consolidated companies are deferred for tax purposes, the Company has applied the 2022 Revised Application Guidance from the beginning of the current interim consolidated accounting period. These changes had no impact on the interim consolidated financial statements.」
The Company applied the amendments to the accounting standard for income taxes and the guidance on the application of tax effect accounting from the beginning of the current interim consolidated accounting period and stated that they had no impact on the interim consolidated financial statements.