The Japanese accounting threshold for disclosing deals with a corporate related party

What this is

The Japanese accounting threshold for disclosing deals with a corporate related party: only those above 10% of sales, or of cost of sales plus overheads.

How it’s built

1. From IPO Compass, a guide published by Money Forward, explaining the Japanese accounting standard (April 2026).

What we assumed

Nothing. The figure is used as published.

Sanity check

Means Nintendo’s empty related-party notes only show Nintendo–Pokémon Company trade is below about ¥231bn in the latest year. The standard itself was not read directly.

Where it comes from

The line in the source

売上高または売上原価と販売費および一般管理費の合計額の10%を超える取引

Where it’s used

• ProfileNintendo