Amendments to laws and changes in legal interpretations relating to each business
First written in FY2016. 20 of 21 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 4 of 29 companies on the "Worse" side.
71 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act (Act on Ensuring the Proper Operation of Worker Dispatching Business and Protecting Dispatched Workers) in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act (Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices), the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group continues to disclose the risks of amendments to and changes in interpretations of laws and regulations relating to each business, together with the applicable laws and regulations. - FY2023RestatedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act, the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group continues to disclose the risks of amendments to and changes in interpretations of laws and regulations relating to each business, together with the applicable laws and regulations. - FY2023-Q3RestatedAnnual report
「During the third quarter of the consolidated cumulative period, there were no new business or other risks and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Group states that there have been no new developments or material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2022-Q3RestatedAnnual report
「During the third quarter of the consolidated cumulative period, there were no new business or other risks and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Group states that there have been no new developments or material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2021RestatedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act (Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices), the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group continues to disclose the risks of amendments to and changes in interpretations of laws and regulations relating to each business, together with the applicable laws and regulations. - FY2021-Q3RestatedAnnual report
「During the third quarter of the consolidated cumulative period, there were no new business or other risks and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Group states that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2021-Q2RestatedAnnual report
「During the second quarter of the consolidated cumulative period, there were no new business or other risks and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Group states that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2020RestatedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act (Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices), the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group continues to disclose the risks of amendments to and changes in interpretations of laws and regulations relating to each business, together with the applicable laws and regulations. - FY2020-Q3RestatedAnnual report
「During the third quarter of the consolidated cumulative period, there were no significant changes in the financial position, operating results or cash flows. There were also no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Group states that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2020-Q1RestatedAnnual report
「During the first quarter of the consolidated cumulative period, there were no new business or other risks and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Group states that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2019RestatedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act (Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices), the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group continues to disclose the risks of amendments to and changes in interpretations of laws and regulations relating to each business, together with the applicable laws and regulations. - FY2019-Q3RestatedAnnual report
「During the third quarter of the consolidated cumulative period, there were no significant changes in the financial position, operating results or cash flows. There were also no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2019-Q1RestatedAnnual report
「During the first quarter of the consolidated cumulative period, there were no new business or other risks, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2018RestatedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act (Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices), the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group continues to disclose the risks of amendments to and changes in interpretations of laws and regulations relating to each business, together with the laws and regulations applicable to each business. - FY2018-Q3RestatedAnnual report
「There have been no material changes in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2018-Q2RestatedAnnual report
「There have been no material changes in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2018-Q1RestatedAnnual report
「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of laws and regulations relating to each business. - FY2017RestatedAnnual report
「In the Healthcare business in particular, the Pharmaceuticals and Medical Devices Act, the Act against Unjustifiable Premiums and Misleading Representations and other laws strictly restrict claims of pharmaceutical efficacy when health foods and cosmetics are sold, and prohibit representations that are misleading as to quality or advantageous terms.」
The Group continues to disclose the relevant legal and regulatory risks and provides specific details on restrictions concerning efficacy claims and misleading representations for Healthcare products. - FY2017-Q3RestatedAnnual report
「There have been no material changes in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes concerning the risk of amendments to or changes in interpretations of relevant laws and regulations. - FY2016First statedAnnual report
「The Group is subject to numerous laws, regulations and other rules that it must comply with, including the Financial Instruments and Exchange Act in the Financial Solutions business, the Worker Dispatching Act in the Business Solutions business, and the Pharmaceuticals and Medical Devices Act, the Food Labeling Act, the Health Promotion Act and the Act against Unjustifiable Premiums and Misleading Representations in the Healthcare business.」
The Group identifies as a risk the possibility that changes in the business environment could occur suddenly as a result of amendments to, changes in practices relating to, or changes in interpretations of laws and regulations covering multiple businesses.