Tax-Effect Accounting in Connection with the Transition to the Group Tax Sharing System
First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2022. 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 fiscal year.」
前連結会計年度に翌期移行予定とされていたグループ通算制度への移行が、当第1四半期連結会計期間から実施された。 - FY2022AdvancedAnnual report
「当社及び連結子会社は、翌連結会計年度から連結納税制度からグループ通算制度へ移行することとなります。」
グループ通算制度への移行時期を翌連結会計年度の期首と明示し、適用する会計処理・開示の取扱いも示した。 - FY2022-Q1First 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.」
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いて繰延税金資産・負債を算定する取扱いが記載された。