Risk of changes in accounting systems and tax laws and differences in tax interpretations
First written in FY2017. 12 of 14 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 2 of 12 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If new accounting standards or tax laws are introduced or changed, or if differences in interpretation with the tax authorities regarding tax filings result in an additional tax burden, this could affect our business performance.」
The risk of additional burdens arising from changes in accounting standards or tax laws and differences in interpretation with the tax authorities continues. - FY2026-H1Disclosure of tax rate changes due to tax reformAnnual report
「The Act Partially Amending the Income Tax Act and Other Legislation (Act No. 13 of 2025) was promulgated on 31 March 2025, introducing a special defense corporate tax from fiscal years beginning on or after 1 April 2026. Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities for temporary differences and other items expected to reverse in fiscal years beginning on or after 1 March 2027 will change from 34.6% to 35.4%. The impact of this tax rate change on the financial statements is immaterial.」
It disclosed that the statutory effective tax rate will change from 34.6% to 35.4% due to tax reform. It explained that the impact of the tax system change is immaterial. - FY2022RestatedAnnual report
「If new accounting standards or tax laws are introduced or changed, or if differences in interpretation with the tax authorities regarding tax filings result in an additional tax burden,」
The risk of additional burdens arising from changes in accounting standards or tax laws and differences in interpretation with the tax authorities continues. - FY2021-Q1RestatedAnnual report
「During the cumulative first-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter, no new business or other risks arose. In addition, there were no material changes in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter, no new business or other risks arose. In addition, there were no material changes in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2019RestatedAnnual report
「If new accounting standards or tax laws are introduced or changed, or if differences in interpretation with the tax authorities regarding tax filings result in an additional tax burden, this could affect our business performance.」
The risk of additional burdens arising from changes in accounting standards or tax laws and differences in interpretation with the tax authorities continues. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter, no new business or other risks arose. In addition, there were no material changes in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2018RestatedAnnual report
「If new accounting standards or tax laws are introduced or changed, or if differences in interpretation with the tax authorities regarding tax filings result in an additional tax burden, this could affect our business performance.」
The risk of additional burdens arising from changes in accounting standards or tax laws and differences in interpretation with the tax authorities continues. - FY2018-Q3RestatedAnnual report
「During the cumulative third-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2018-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2018-Q1RestatedAnnual report
「During the cumulative first-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in accounting systems and tax laws and differences in tax interpretations. - FY2017First statedAnnual report
「If new accounting standards or tax laws are introduced or changed, or if differences in interpretation with the tax authorities regarding tax filings result in an additional tax burden, this could affect our business performance.」
It identifies the risk of additional burdens arising from changes in accounting standards or tax laws and differences in interpretation with the tax authorities.