Application of the Consolidated Taxation System
First written in FY2018. 11 of 15 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter. Accordingly, the accounting and disclosure treatment for corporation tax, local corporation tax and tax effect accounting is conducted in accordance with Practical Solution on the Accounting and Disclosure under the Group Tax Sharing System (ASBJ PITF No. 42, 12 August 2021, hereinafter “ASBJ PITF No. 42”).」
連結納税制度からグループ通算制度への移行及び関連する法人税・税効果会計の処理・開示を第1四半期から適用していることを再掲している。 - FY2023-Q2RestatedAnnual report
「There have been no material changes in the businesses conducted by the Group, comprising the Company and its affiliates, during the six months ended the current second quarter.」
収益認識会計基準等の適用について、既存の適用内容から重要な変更がない。 - FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, accounting and disclosure for corporate and local taxes and tax effect accounting comply with the “Implementation Guidance on Accounting and Disclosure under the Group Tax Sharing System” (ASBJ Practical Issues Task Force Report No. 42, 12 August 2021).」
連結納税制度からグループ通算制度への移行を当第1四半期連結会計期間から実施し、関連する法人税・地方法人税及び税効果会計の処理・開示を新制度に基づき適用している。 - FY2022グループ通算制度の適用予定更新Annual report
「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.」
連結納税制度からグループ通算制度へ翌連結会計年度から移行し、2023年12月期首から関連する会計処理・開示の取扱いを適用する予定としている。 - FY2022-Q3RestatedAnnual report
「前連結会計年度の有価証券報告書の（追加情報）に記載した内容から変更はありません。」
The treatment under tax-effect accounting in connection with the transition to the group tax sharing system continues to be disclosed. - FY2022-Q2RestatedAnnual report
「前連結会計年度の有価証券報告書の（追加情報）に記載した内容から変更はありません。」
The treatment under tax-effect accounting in connection with the transition to the group tax sharing system continues to be disclosed. - FY2022-Q1RestatedAnnual report
「前連結会計年度の有価証券報告書の（追加情報）に記載した内容から変更はありません。」
The treatment under tax-effect accounting in connection with the transition to the group tax sharing system continues to be disclosed. - FY2021RestatedAnnual report
「For 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 for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
The treatment under tax-effect accounting in connection with the transition to the group tax sharing system continues to be disclosed. - FY2021-Q3RestatedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に伴う税効果会計上の取扱いを、前四半期報告書に続いて記載している。 - FY2021-Q1RestatedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に伴う税効果会計上の取扱いを、第1四半期報告書でも継続して記載している。 - FY2020-Q3RestatedAnnual report
「The Company and certain consolidated subsidiaries have applied the provisions of 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 Aggregation System" (31 March 2020), 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 items for which the single-entity taxation system was revised in conjunction with that transition. Accordingly, the provisions of Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) have not been applied, and deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴う税効果会計上の取扱いを、第1四半期報告書に続いて記載している。 - FY2020-Q2RestatedAnnual report
「The Company and certain consolidated subsidiaries have applied the provisions of 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 Aggregation System" (31 March 2020), 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 items for which the single-entity taxation system was revised in conjunction with that transition. Accordingly, the provisions of Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) have not been applied, and deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴う税効果会計上の取扱いを、第1四半期報告書に続いて記載している。 - FY2020-Q1ReframedAnnual report
「The Company and certain consolidated subsidiaries have applied the provisions of 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 Aggregation System" (31 March 2020), 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 items for which the single-entity taxation system was revised in conjunction with that transition. Accordingly, the provisions of Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) have not been applied, and deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before the amendments.」
従来の連結納税制度の適用に関する記載から、グループ通算制度への移行及び単体納税制度の見直しに伴う税効果会計上の取扱いへ論点が移っている。 - FY2019RestatedAnnual report
「The consolidated taxation system is applied.」
連結納税制度を引き続き適用している。 - FY2018First statedAnnual report
「The consolidated taxation system has been applied from the current consolidated fiscal year.」
The Group disclosed adoption of the consolidated taxation system from the current consolidated fiscal year as a new accounting policy.