{"id":21978,"date":"2026-01-29T18:01:44","date_gmt":"2026-01-29T09:01:44","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6376-20260129-01_wp_general_ir\/"},"modified":"2026-01-29T18:01:44","modified_gmt":"2026-01-29T09:01:44","slug":"6376-20260129-01_wp_general_ir","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6376\/ir\/6376-20260129-01_wp_general_ir\/","title":{"rendered":"(Disclosure of Progress) Tokyo High Court Appeal Judgment Regarding Tax Adjustment Based on the Tax Haven Countermeasures Act"},"content":{"rendered":"<p>Nikkiso Co., Ltd. disclosed on January 29, 2026, that its claim was not upheld in the Tokyo High Court appellate judgment regarding the lawsuit to cancel the tax adjustment under the Tax Haven Countermeasures Act.<\/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,"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":"6376","jir_company_name":"Nikkiso Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-01-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/6376-20260129-01.pdf","jir_short_summary":"Nikkiso Co., Ltd. disclosed on January 29, 2026, that its claim was not upheld in the Tokyo High Court appellate judgment regarding the lawsuit to cancel the tax adjustment under the Tax Haven Countermeasures Act.","jir_summary":"### Summary of Progress\nAs disclosed by Nikkiso Co., Ltd. on August 16, 2021, the company received a tax adjustment related to the 2018 fiscal year business income amount due to failure to meet exclusion requirements of the Tax Haven Countermeasures Act for three foreign subsidiaries within the consolidated subsidiary group. In response, the company filed a cancellation lawsuit with the Tokyo District Court; however, on May 16, 2025, the claim was rejected. Subsequently, on May 29 of the same year, an appeal was filed to the Tokyo High Court, but today, January 29, 2026, the appellate court also delivered a judgment rejecting the claim.\n\n### Future Outlook\nThe company finds it difficult to accept the judgment content and will consider future measures after careful review. It is stated that should any disclosable events occur, notification will be made promptly. For investors, the materialization of tax risk and the company's future response policy are of interest, but the document does not specify any amounts or impacts.","jir_financial_highlights":"Judgment Regarding Tax Adjustment: 2026-01-29 (Claim dismissed by Tokyo High Court judgment)","jir_category":"","jir_hashtags":"#NikkisoCoLtd, #GeneralIR, #TaxRisk","jir_key_figures":"Appellate Decision Date: 2026-01-29\nInitial Tax Adjustment Notice Receipt Date: 2021-07-08\nTokyo District Court Judgment Date: 2025-05-16","jir_meta_title":"Nikkiso Co., Ltd. Discloses Claim Dismissal in Appellate Judgment on Tax Haven Countermeasures Act","jir_meta_description":"On January 29, 2026, Nikkiso Co., Ltd. announced that its claim was not upheld in the Tokyo High Court appellate judgment regarding the cancellation lawsuit for tax adjustment under the Tax Haven Countermeasures Act. The company is considering its future response.","jir_og_title":"Nikkiso Co., Ltd. Announces Appellate Judgment on Tax Adjustment","jir_og_description":"Nikkiso Co., Ltd. has disclosed that its claim was dismissed in the appellate court regarding the tax adjustment under the Tax Haven Countermeasures Act and is reviewing its next steps.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9514,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-21978","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>(Disclosure of Progress) Tokyo High Court Appeal Judgment Regarding Tax Adjustment Based on the Tax Haven Countermeasures Act - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-6376\/ir\/6376-20260129-01_wp_general_ir\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-6376\/ir\/6376-20260129-01_wp_general_ir\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6376\/ir\/6376-20260129-01_wp_general_ir\/\",\"name\":\"(Disclosure of Progress) Tokyo High Court Appeal Judgment Regarding Tax Adjustment Based on the Tax Haven Countermeasures Act - 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