Tax Effect Accounting Relating to the Transition from the Consolidated Taxation System to the Groupwide Taxation System

「当社及び一部の連結子会社は、第１四半期連結会計期間から、連結納税制度からグループ通算制度へ移行しております。これに伴い、法人税及び地方法人税並びに税効果会計の会計処理及び開示については、「グループ通算制度を適用する場合の会計処理及び開示に関する取扱い」」

「当社及び一部の連結子会社は、当第１四半期連結会計期間から、連結納税制度からグループ通算制度へ移行しております。これに伴い、法人税及び地方法人税並びに税効果会計の会計処理及び開示については、「グループ通算制度を適用する場合の会計処理及び開示に関する取扱い」」

「The Company and certain consolidated subsidiaries will transition from the consolidated taxation system to the group aggregation system from the next consolidated fiscal year.」

「With respect to 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 items for which the single-entity tax payment system was revised in connection with that transition, the company and certain consolidated subsidiaries have, pursuant to paragraph 3 of Practical Response Report No. 39, “Practical Solution on the Accounting for Tax Effect of the Transition from the Consolidated Taxation System to the Group Tax Sharing System” (31 March 2020), calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment, without applying paragraph 44 of the “Implementation Guidance on Tax Effect Accounting” (Accounting Standard Implementation Guidance No. 28, 16 February 2018).」

「For the transition to the Group Taxation 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 single-entity taxation system in connection with that transition, the company and certain consolidated subsidiaries have not applied the provisions of paragraph 44 of the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), pursuant to paragraph 3 of the Practical Response Report No. 39, Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Taxation System, and have measured deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before the revisions.」

「For the transition to the Group Taxation 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 single-entity taxation system in connection with that transition, the company and certain consolidated subsidiaries have not applied the provisions of paragraph 44 of the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), pursuant to paragraph 3 of the Practical Response Report No. 39, Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Taxation System, and have measured deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before the revisions.」

「For the transition to the Group Taxation 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 single-entity taxation system in connection with that transition, the company and certain consolidated subsidiaries have not applied the provisions of paragraph 44 of the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), pursuant to paragraph 3 of the Practical Response Report No. 39, Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Taxation System, and have measured deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before the revisions.」

「グループ通算制度の創設及び移行に合わせた単体納税制度の見直しを含む「所得税法等の一部を改正する法律」（令和２年法律第８号）が2020年３月に成立しましたが、当社の繰延税金資産及び繰延税金負債の額については、「連結納税制度からグループ通算制度への移行に係る税効果会計の適用に関する取扱い」（実務対応報告第39号2020年３月31日）第３項に定める取り扱いに従い、改正前の税法に基づいております。」

「グループ通算制度の創設及び移行に合わせた単体納税制度の見直しを含む「所得税法等の一部を改正する法律」（令和２年法律第８号）が2020年３月に成立しましたが、当社の繰延税金資産及び繰延税金負債の額については、「連結納税制度からグループ通算制度への移行に係る税効果会計の適用に関する取扱い」（実務対応報告第39号2020年３月31日）第３項に定める取り扱いに従い、改正前の税法に基づいております。」