Tax Effect Accounting in the Transition from the Consolidated Taxation System to the Group Consolidated Taxation System
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
104 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Our company and its domestic consolidated subsidiaries changed from the consolidated taxation system to the group relief system from the first-quarter consolidated accounting period.」
The accounting treatment and disclosures following the transition from the consolidated taxation system to the Group Tax Sharing System continued. - FY2023-Q1AchievedAnnual report
「The company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the beginning of the first quarter of the current fiscal year.」
The company implemented the transition from the consolidated taxation system to the group aggregation system from the first quarter of the current consolidated fiscal year. - FY2021RestatedAnnual report
「当社及び一部の連結子会社は、・・・繰延税金資産及び繰延税金負債の額について、改正前の税法の規定に基づいております。」
The tax effect accounting treatment associated with the transition to the group tax sharing system continues to be applied. - FY2021-Q3RestatedAnnual report
「The Company and certain consolidated subsidiaries have applied the treatment set out in Paragraph 3 of the Practical Response Report No. 39, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System" (31 March 2020), for items relating to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition. Accordingly, the Company and those subsidiaries have not applied Paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before the amendments.」
The tax effect accounting treatment associated with the transition to the group tax sharing system continues to be applied. - FY2020First statedAnnual report
「The Company and certain consolidated subsidiaries have applied the treatment set out in Paragraph 3 of the Practical Response Report No. 39, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System" (31 March 2020), for items relating to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition. Accordingly, the Company and those subsidiaries have not applied Paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴う税効果会計について、改正前の税法に基づく繰延税金資産・負債の算定方法を適用した。