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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 18 - November 2025 (CUD release)

  • Financial period type: 12-Months (Annual)
  • Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)

Legislative updates

  1. "2025年度3月期決算における令和7年度税制改正において創設される予定の防衛特別法人税の税効果会計の取扱いについて"
Since the special defense corporate tax established in the tax reform of the Reiwa 7 fiscal year is levied as an additional tax on corporate tax, it falls under corporate tax, etc., which is a tax based on corporate tax and other amounts related to profits, and the calculation method of the statutory effective tax rate will be changed.
There are no changes to the template as of now.
Rationale for Decision: This supplemental document from the ASBJ "2025年度3月期決算における令和7年度税制改正において創設される予定の防衛特別法人税の税効果会計の取扱いについて" affects the scheduling on which the recoverability of deferred tax assets is determined but isn't covered in the template.
Is early adoption available for these accounting standards?
Please specify details in this field.
1. "改正移管指針第9号 金融商品会計に関する実務指針"
If the constituent assets of a partnership, etc., in which a company invests are shares without a market price, the shares are to be evaluated at the acquisition cost in accordance with Accounting Standards No. 10
Accounting Standards for Financial Instruments
. However, if the following requirements are met, the shares are evaluated at market value, and an amount equivalent to the equity of the valuation difference is recorded in the net assets section of the investor company.
  1. The operator of the partnership, etc., shall be a person whose business is the management of the invested property.
  2. In the settlement of accounts of the association, etc., the shares that are constituent assets of the association, etc., without a market price are evaluated at market value.
When the above accounting treatment is applied, the following items are noted in addition to the existing notes regarding investments in partnerships, etc., in which the amount equivalent to equity is recorded in the net amount on the balance sheet.
In addition, if it is noted in the consolidated financial statements, it is not necessary to include it in the individual financial statements.
  1. The fact that the accounting treatment described in 1 above has been applied.
  2. Policy on the selection of associations, etc., to which the accounting treatment applies.
  3. The total amount recorded on the balance sheet of investments in partnerships, etc., to which such accounting treatment is applied (as a subset of the total amount recorded on the balance sheet of contributions to partnerships, etc., for which the market value is not noted in the existing notes).
It will be applied from the beginning of the consolidated fiscal year and fiscal year beginning on or after April 1, 2026. In addition, early application can be applied from the beginning of consolidated fiscal years and fiscal years beginning on or after April 1, 2025.
There are no changes to the template as of now.
Basis for judgment: Subject to ASBJ "改正移管指針第9号 金融商品会計に関する実務指針".
Shares that do not have a market value as constituent assets such as partnerships in which a company invests do not need to be covered by the template because they are significantly less likely to be held.
2. "企業会計基準第34号 リースに関する会計基準"
“企業会計基準第34号 リースに関する会計基準” changes the lease accounting standards. The main focus of this change is that operating leases, which were previously off-balance-sheet, will now be on-balanced.
However, those that fall under short-term leases and small-amount leases can be off-balance sheet as they are now. In principle, it will be applied from April 2027, but it can be applied as early as the fiscal year ending March 2026. However, the possibility of early application is considered to be extremely low.
Since the ledger account is changed from
leased asset
 to
right-of-use asset
, a template change is required. In addition, the notes have been expanded.
  1. Changes in Accounting Policy
  2. Lease-specific transaction information
  3. Information to understand the amount of registration and the lease for the next period and thereafter
You need to update both the note and the template.
3. "企業会計基準第35号 固定資産の減損に係る会計基準の一部改正"
Standard "企業会計基準第35号 固定資産の減損に係る会計基準の一部改正" requires that
right-of-use asset
 arising from the amendments to Standard "企業会計基準第34号 リースに関する会計基準" are also subject to impairment accounting. If there are indications of impairment, an impairment test must be performed and, if necessary, an impairment loss should be recognized.
If no impairment has occurred, no disclosure is required, so there is no need to change the template due to Standard "企業会計基準第35号 固定資産の減損に係る会計基準の一部改正".
Furthermore, since the application of Standard "企業会計基準第35号 固定資産の減損に係る会計基準の一部改正" presupposes the application of Standard "企業会計基準第34号 リースに関する会計基準", the possibility of early adoption of Standard "企業会計基準第35号 固定資産の減損に係る会計基準の一部改正" is considered extremely low.

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