Publication of Draft 2026 EDINET Taxonomy and Development Plan for 2027 EDINET Taxonomy

Overview

Comprehensive announcement by the Financial Services Agency on August 8, 2025, regarding EDINET taxonomy update proposals and future development plans. Since April 2008, EDINET has required submission of financial statements in securities reports and other documents in XBRL format. This time, draft updates to the 2026 EDINET taxonomy and related materials are published to correspond with revisions to laws and accounting standards. The 2026 EDINET taxonomy (draft) includes responses to disclosure regulation revisions, consolidated financial statement rule revisions, revisions to takeover bid regulations for other companies, share buyback regulations, and large shareholding regulations, and revisions to accounting rules for separate business operations. The update targets include "Financial Statement Main Table Taxonomy," "International Accounting Standards Taxonomy," "Disclosure Regulation Taxonomy," "Specific Securities Disclosure Regulation Taxonomy," "Other Company Stock Public Tender Offer Statement Taxonomy," "Other Company Stock Opinion Statement Report Taxonomy," "Own Stock Public Tender Offer Taxonomy," and "Large Shareholding Taxonomy." Application timing varies by document type: securities reports apply from business years ending after March 31, 2026; interim reports apply from business years beginning after April 1, 2026; and public tender offer-related documents and large shareholding reports apply from documents submitted after May 1, 2026. Additionally, based on the interim summary of points from the Financial System Council's "Working Group on Sustainability Information Disclosure and Assurance," a development plan for introducing IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy) in the 2027 EDINET taxonomy is also published. Published materials include EDINET taxonomy-related materials such as update overviews, overview explanations, taxonomy main bodies, difference information, element lists, account item lists, sample instances, and updated versions of XBRL creation guides and XBRL reference technical materials. Comments are being solicited until 17:00 on September 8, 2025, for reference in updates.