Tax-effect Accounting Associated with the Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2022-Q2. 4 of 7 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「当社及び一部の国内連結子会社は、グループ通算制度を適用しており、「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」」
グループ通算制度の適用と関連する税効果会計の処理・開示を継続している。 - FY2023RestatedAnnual report
「当社及び連結子会社は、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。」
グループ通算制度への移行を当連結会計年度から実施した旨を継続して開示している。 - FY2023-Q2RestatedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system.」
グループ通算制度への移行を第1四半期連結会計期間から実施した旨を継続して開示している。 - FY2023-Q1AchievedAnnual report
「The company and its consolidated subsidiaries have changed from the previously applied consolidated taxation system to the group aggregation system, effective from the first quarter of the current consolidated fiscal year.」
前年度に翌期適用予定としていた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た。 - FY2022Group Tax Sharing System Scheduled for Adoption in the Following Fiscal YearAnnual report
「なお、翌連結会計年度の期首から、グループ通算制度を適用する場合における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の取り扱いを定めた「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」（実務対応報告第42号 2021年８月12日）を適用する予定であります。」
従来の連結納税制度からグループ通算制度への移行に関し、実務対応報告第42号を翌連結会計年度の期首から適用する予定を明示している。 - FY2022-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the provisions of Paragraph 3 of Practical Solution Report No. 39, Accounting Treatment for the Application of Tax Effect Accounting in the Transition from the Consolidated Taxation System to the Group Tax Sharing System, dated 31 March 2020, to items 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 connection with the transition to the group tax sharing system. Accordingly, they have not applied Paragraph 44 of ASBJ Guidance No. 28, Guidance on the Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before revision.」
The company continues to disclose its accounting treatment for tax effects in connection with the transition to the group tax sharing system. - FY2022-Q2First statedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the provisions of Paragraph 3 of Practical Solution Report No. 39, Accounting Treatment for the Application of Tax Effect Accounting in the Transition from the Consolidated Taxation System to the Group Tax Sharing System, dated 31 March 2020, to items 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 connection with the transition to the group tax sharing system. Accordingly, they have not applied Paragraph 44 of ASBJ Guidance No. 28, Guidance on the Accounting Standard for Tax Effect Accounting, and have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before revision.」
グループ通算制度への移行に伴う税効果会計について、改正前の税法に基づいて繰延税金資産・負債を算定する取扱いを開示している。