Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2025Disclosed the Tax Rate Change Resulting from the Special Defense Corporate TaxAnnual report
「この税率変更により、繰延税金資産の金額（繰延税金負債の金額を控除した金額）が2,244千円増加し、法人税等調整額が5,764千円減少しております。」
防衛特別法人税の導入に伴い、法定実効税率を30.6％から31.5％へ変更して繰延税金資産・負債を計算した。税率変更による影響額も開示している。 - FY2025-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
前年度に2025年9月期首から適用予定とされていた法人税等会計基準及び税効果会計適用指針を、当中間連結会計期間の期首から適用した。会計方針変更による中間連結財務諸表への影響はないと記載している。 - FY2023税効果関連会計基準の2025年適用予定を開示Annual report
「2025年９月期の期首より適用します。」
税金費用の計上区分等に関する法人税等会計基準、包括利益表示会計基準、税効果会計適用指針について、2025年9月期首から適用予定であり、影響額は現時点で評価中と記載した。 - FY2019RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year under review, and has changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
税効果会計基準の一部改正等を当連結会計年度期首から適用し、繰延税金資産・負債の表示区分を変更したことを通期で確認している。 - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company applied partial revisions to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and has restated the presentation of deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company applied partial amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation category for deferred tax assets.