Tax-effect Accounting Associated with the Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
5 other companies' latest entry also says "Advanced".
- FY2023AdvancedAnnual report
「The Company and certain domestic consolidated subsidiaries are transitioning from the consolidated taxation system to the group tax-sharing system from the current consolidated fiscal year.」
従来の移行予定・移行方針の記載から、当連結会計年度に実際の移行と実務対応報告第42号に基づく会計処理・開示を開始した。 - FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group-wide taxation system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Accounting Treatment and Disclosure under the Group-Wide Taxation System.」
Continues the transition from the consolidated taxation system to the group aggregation system and the related accounting treatment and disclosures. - FY2023-Q1AdvancedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year. Accordingly, accounting and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting are conducted in accordance with the Practical Solution on Accounting and Disclosure Under the Group Tax-Sharing System.」
従来記載されていたグループ通算制度への移行方針について、当第1四半期会計期間から実際に移行したことと、実務対応報告第42号に基づく会計処理・開示を開始したことが示された。 - FY2022-Q3RestatedAnnual report
「当社及び一部の国内連結子会社は、グループ通算制度への移行及びグループ通算制度への移行に合わせて単体納税制度の見直しが行われた項目については、改正前の税法の規定に基づいております。」
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き繰延税金資産・負債を算定する取扱いを継続している。 - FY2022-Q2RestatedAnnual report
「当社及び一部の国内連結子会社は、グループ通算制度への移行及びグループ通算制度への移行に合わせて単体納税制度の見直しが行われた項目については、改正前の税法の規定に基づいております。」
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き繰延税金資産・負債を算定する取扱いを継続している。 - FY2022-Q1First statedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the treatment set out in Paragraph 3 of the Practical Solution on the Accounting and Disclosure Under the Group Tax-Sharing System (Practical Solution Report No. 39, 31 March 2020) for the transition to the group tax-sharing system and matters subject to revisions to the standalone tax payment system. Accordingly, they do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting, and calculate 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、当面は改正前の税法の規定に基づき繰延税金資産・負債の額を算定する取扱いを記載している。