Application of Tax-Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Aggregation System
First written in FY2021-Q2. 8 of 10 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The company and certain domestic consolidated subsidiaries apply the group consolidated taxation system.」
グループ通算制度を適用し、関連する税効果会計・開示を継続している。 - FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The Company continues its transition from the consolidated taxation system to the group sharing system and applies the related accounting treatment and disclosure in accordance with Practical Response Report No. 42. - FY2023-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The Company continues its transition from the consolidated taxation system to the group sharing system and applies the related accounting treatment and disclosure in accordance with Practical Response Report No. 42. - FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year.」
連結納税制度からグループ通算制度への移行を2023年12月期の第1四半期連結会計期間から実施し、関連する会計処理・開示を実務対応報告第42号に従っている。 - FY2022-Q3RestatedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に伴う税効果会計上の取扱いを継続して適用している。 - 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 a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
グループ通算制度への移行に伴う税効果会計上の取扱いを継続して適用している。 - 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 a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
グループ通算制度への移行に伴う税効果会計上の取扱いを継続して適用している。 - FY2021RestatedAnnual 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 a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
グループ通算制度への移行に伴う税効果会計上の取扱いを継続して適用している。 - FY2021-Q3RestatedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に伴う税効果会計上の取扱いを継続適用し、一定の繰延税金資産・負債を改正前の税法に基づいて算定している。 - FY2021-Q2First statedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
Following the transition to the group tax sharing system, the company applies tax-effect accounting treatment under which certain deferred tax assets and liabilities are calculated based on the pre-amendment tax law.