Sun Corporation received a correction notice from the Nagoya Regional Taxation Bureau on 2026-06-25 relating to the fiscal year ended March 2025. The tax authority raised issues regarding the tax treatment of the acquisition cost adjustment for shares of Cellebrite, an equity-method affiliate. The total correction amount for corporate tax, local corporate tax and additional tax for underreporting is 93 hundred million yen and 50 million yen (93 hundred million yen 50 million yen). The company maintains that its tax treatment is correct and is proceeding to petition the tax tribunal for cancellation. Any impact on full-year earnings guidance will be announced separately.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"6736","jir_company_name":"Sun Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/6736-20261113-04.pdf","jir_short_summary":"Sun Corporation received a correction notice from the Nagoya Regional Taxation Bureau on 2026-06-25 relating to the fiscal year ended March 2025. The tax authority raised issues regarding the tax treatment of the acquisition cost adjustment for shares of Cellebrite, an equity-method affiliate. The total correction amount for corporate tax, local corporate tax and additional tax for underreporting is 93 hundred million yen and 50 million yen (93 hundred million yen 50 million yen). The company maintains that its tax treatment is correct and is proceeding to petition the tax tribunal for cancellation. Any impact on full-year earnings guidance will be announced separately.","jir_summary":"### Summary\nThis notice informs that Sun Corporation has received a correction notice for the fiscal year ended March 2025 as a result of a tax audit by the Nagoya Regional Taxation Bureau related to consideration adjustments associated with Cellebrite, an equity-method affiliate listed on NASDAQ. The notified amount totals corporate tax, local corporate tax and additional tax for underreporting of 93 hundred million yen and 50 million yen; no aggravated additional tax was imposed. The tax authority asserts a particular treatment of the acquisition cost, while the company contends there is no error in its tax treatment and will pursue cancellation at the tax tribunal. Any revisions to the previously disclosed full-year earnings guidance or other impacts will be announced separately.\n\n### Future response and impact\nThe company is proceeding with procedures to petition the tax tribunal to cancel the Nagoya Regional Taxation Bureau's correction. There is a possibility that disputes over tax treatment will continue, and readers should refer to separate announcements for any direct impact on operating results. Exchange-rate information is provided, but no immediate effect on specific financial metrics is described in this document.","jir_financial_highlights":"Corporate tax, local corporate tax and additional tax for underreporting related to fiscal year ended March 2025: 93 hundred million yen 50 million yen (Unknown)","jir_category":"","jir_hashtags":"#SunCorporation, #DisclosureUpdate, #TaxIssue","jir_key_figures":"Total corporate tax, local corporate tax and additional tax for underreporting related to fiscal year ended March 2025: 93 hundred million yen 50 million yen\nAggravated additional tax: Not imposed\nNumber of shares subject to consideration adjustment related to receipt of Cellebrite shares: Unknown\nReceipt date: 2026-06-25\nPublication date of correction notice: 2026-11-13","jir_meta_title":"Sun Corporation: Notice of Receipt of Correction Notice from Nagoya Regional Taxation Bureau | 2026-11-13","jir_meta_description":"Sun Corporation announced receipt of a correction notice from the Nagoya Regional Taxation Bureau for the fiscal year ended March 2025. The correction concerns corporate tax and related taxes totaling 93 hundred million yen and 50 million yen. The company will petition the tax tribunal for cancellation. See the notice for details.","jir_og_title":"Sun Corporation | Notice of Receipt of Correction Notice 2026\/11\/13","jir_og_description":"Report on receipt of a correction notice from the Nagoya Regional Taxation Bureau. Explains tax issues related to consideration adjustments and the company's planned response.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8940,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-153260","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n