Tax-effect Accounting Associated with the Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2021-Q1. 3 of 6 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 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.」
翌連結会計年度からの適用予定としていたグループ通算制度への移行と、実務対応報告第42号に基づく税効果会計処理を当第1四半期から実施している。 - FY2022AdvancedAnnual report
「Beginning at the start of the following consolidated fiscal year, the Company planned to apply the Practical Solution on Accounting and Disclosure under the Group Tax-Sharing System (Practical Solution Report No. 42, 12 August 2021), which prescribes accounting and disclosure treatments for corporate and local corporate taxes and tax-effect accounting when applying 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について、翌連結会計年度から実務対応報告第42号を適用する予定を具体化している。 - FY2022-Q2RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under 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き繰延税金資産・負債を算定する取扱いを再掲している。 - FY2022-Q1RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under 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き繰延税金資産・負債を算定する取扱いを再掲している。 - FY2021-Q3RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under 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き繰延税金資産・負債を算定する取扱いを再掲している。 - FY2021-Q1First statedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under 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、移行に係る取扱いに基づき、繰延税金資産・負債を改正前の税法の規定に基づいて算定している。