Transition from the Consolidated Taxation System to the Group Tax Sharing System

「当社及び一部の国内連結子会社は、当連結会計年度から、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 domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosure of corporate and local corporate taxes and tax-effect accounting follow the “Accounting Treatment and Disclosure When Applying the Group Sharing System” ...」

「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosure of corporate and local corporate taxes and tax-effect accounting follow the “Accounting Treatment and Disclosure When Applying the Group Sharing System” ...」

「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year.」

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

「For us and certain domestic consolidated subsidiaries, with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and the items for which the standalone tax system was revised in connection with that transition, the amounts of deferred tax assets and deferred tax liabilities are determined based on the provisions of the tax laws before amendment, in accordance with paragraph 3 of the Practical Response Report No. 39, “Treatment of Application of Tax Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Aggregation System” (31 March 2020), without applying the provisions of paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018).」

「当社及び一部の国内連結子会社は、「所得税法等の一部を改正する法律」(2020年法律第８号)において創設されたグループ通算制度への移行及びグループ通算制度への移行にあわせて単体納税制度の見直しが行われた項目については」

「For us and certain domestic consolidated subsidiaries, with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and the items for which the standalone tax system was revised in connection with that transition, the amounts of deferred tax assets and deferred tax liabilities are determined based on the provisions of the tax laws before amendment, in accordance with paragraph 3 of the Practical Response Report No. 39, “Treatment of Application of Tax Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Aggregation System” (31 March 2020), without applying the provisions of paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018).」

「当社及び一部の国内連結子会社は、「所得税法等の一部を改正する法律」（2020年法律第８号）において創設されたグループ通算制度への移行及びグループ通算制度への移行にあわせて単体納税制度の見直しが行われた項目については、「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」第３項の取扱いにより、「税効果会計に係る会計基準の適用指針」（企業会計基準適用指針第28号 2018年２月16日）第44項の定めを適用せず、繰延税金資産及び繰延税金負債の額について、改正前の税法の規定に基づいております。」

「The Company and certain domestic consolidated subsidiaries are applying the provisions of the tax laws in effect before the amendments for items affected by the transition to the group tax sharing system established by the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and by revisions to the standalone taxation system accompanying that transition, in accordance with paragraph 3 of the Practical Solution on the Accounting and Disclosure under the Transition from the Consolidated Taxation System to the Group Tax Sharing System.」