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

「当社は、当事業年度から、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。」

「From the following fiscal year, the Company will change from the consolidated taxation system to the group aggregation system.」

「当社は、「所得税法等の一部を改正する法律」(令和２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」（実務対応報告第39号　2020年３月31日）第３項の取扱いにより、」

「With respect to 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 items for which the standalone taxation system was revised in connection with that transition, the Company applies the treatment under paragraph 3 of Practical Response Report No. 39, Accounting and Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax Sharing System. Accordingly, paragraph 44 of the Guidance on Accounting Standards for Tax Effect Accounting is not applied, and deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before amendment.」