Application of tax-effect accounting following the transition to the group aggregation system
First written in FY2021-Q1. 6 of 8 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
70 other companies' latest entry also says "Achieved".
- 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 consolidated fiscal year.」
The transition from the consolidated taxation system to the group tax-sharing system entered the implementation stage from the beginning of the first quarter of the current consolidated fiscal year. The related accounting and disclosure follow Practical Solution Report No. 42. - FY2022-Q3RestatedAnnual report
「For 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 for items subject to revisions to the stand-alone taxation system in connection with that transition, the Company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution No. 39, "Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System," without applying Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に係る税効果会計の経過的処理を継続している。 - FY2022-Q2RestatedAnnual report
「For 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 for items subject to revisions to the stand-alone taxation system in connection with that transition, the Company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution No. 39, "Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System," without applying Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に係る税効果会計の経過的処理を継続している。 - FY2022-Q1RestatedAnnual report
「For 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 for items subject to revisions to the stand-alone taxation system in connection with that transition, the Company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution No. 39, "Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System," without applying Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に係る税効果会計の経過的処理を継続している。 - FY2021RestatedAnnual report
「当社及び一部の国内連結子会社は、…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いる。」
グループ通算制度への移行に係る税効果会計の経過的処理を継続している。 - FY2021-Q3RestatedAnnual report
「For 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 for items subject to revisions to the stand-alone taxation system in connection with that transition, the Company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution No. 39, "Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System," without applying Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に関連する税効果会計について、実務対応報告第39号に基づく処理を再掲している。 - FY2021-Q2RestatedAnnual report
「For 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 for items subject to revisions to the stand-alone taxation system in connection with that transition, the Company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution No. 39, "Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System," without applying Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に関連する税効果会計について、実務対応報告第39号に基づく処理を再掲している。 - FY2021-Q1First statedAnnual report
「For 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 for items subject to revisions to the stand-alone taxation system in connection with that transition, the Company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution No. 39, "Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System," without applying Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
For tax effect accounting related to the transition to the group tax-sharing system, deferred tax assets and liabilities are calculated under the pre-amendment tax laws in accordance with Practical Solution No. 39.