December 25, 2025 Results of the Solicitation for Opinions on the Draft Ministerial Ordinance Partially Amending the Telecommunications Business Accounting Rules (hereinafter the "Draft Ministerial Ordinance") and Promulgation of Amending Ministerial Ordinance

　The Ministry of Internal Affairs and Communications (MIC) solicited opinions on the Draft Ministerial Ordinance from Wednesday, October 1, 2025, to Thursday, October 30, 2025. However, no opinions were submitted. Based on the results, the MIC has announced that the Ministerial Ordinance partially amending the Telecommunications Business Accounting Rules has been promulgated today.

Note: The published materials are in Japanese only.

1. Background

　The Accounting Standards Board of Japan (ASBJ) issued Business Enterprises Accounting Standard No. 34, "Accounting Standards for Leases." In response, the Regulations on Terminology, Forms and Preparation Methods for Financial Statements (Ministry of Finance Ordinance No. 59 of 1963; hereinafter referred to as the "Regulations for Financial Statements") and the Regulations on Terminology, Forms and Preparation Methods for Consolidated Financial Statements (Ministry of Finance Ordinance No. 28 of 1976; hereinafter referred to as the "Regulations for Consolidated Financial Statements") were partially amended in March 2025.

　To designate the accounting standards issued by the ASBJ by September 2024 as generally accepted accounting principles for business enterprises in Japan, as prescribed in Article 1, Paragraph 3 of the Regulations for Consolidated Financial Statements and Article 1, Paragraph 3 of the Regulations for Financial Statements, the Designation of Accounting Standards for Business Enterprises Specified by the Director-General of the Financial Services Agency (the Financial Services Agency Notification No. 70 of 2009), as stipulated in the Regulations for Terminology, Forms, and Preparation Methods for Financial Statements, was partially amended in March 2025.

　This matter will also establish the necessary provisions in the Telecommunications Business Accounting Rules (Ministry of Posts and Telecommunications Ordinance No. 26 of 1985) in response to the above amendment.

2. Results of public solicitation

　The solicitation for opinions on the Draft Ministerial Ordinance was conducted from Wednesday, October 1, 2025, to Thursday, October 30, 2025. However, no opinions were submitted.

3. Promulgation of amending ministerial ordinance

　The following amending ministerial ordinance was promulgated today.

• - Ministerial Ordinance partially amending the Telecommunications Business Accounting Rules