FY2025-H1First statedAnnual report
「The “Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the interim consolidated accounting period. For the revisions concerning the classification of the recording of corporate income taxes, etc. (taxation of 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 the Application of Accounting Standards for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Implementation Guidance”). The application has had no effect on the interim consolidated financial statements.」
The revised accounting standards and implementation guidance concerning corporate income taxes, etc. were applied from the beginning of the interim consolidated accounting period starting 1 April 2024. Although the classification of taxation of other comprehensive income and other items was changed, the company states that there was no effect on the interim consolidated financial statements.