Application of tax-effect accounting following the transition to the group aggregation system
First written in FY2020-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
70 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The company and its 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 fiscal year.」
従来の移行準備・適用方法の記載から進み、当第1四半期連結会計期間からグループ通算制度への移行を実施した。 - FY2022-Q2RestatedAnnual report
「当社及び国内連結子会社は、「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」
The company continues to state the accounting treatment applied in connection with the transition to the group taxation system. - FY2022-Q1RestatedAnnual report
「当社及び国内連結子会社は、「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」
The company continues to state the accounting treatment applied in connection with the transition to the group taxation system. - FY2021-Q1RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned to the consolidated tax regime established under the Act Partially Amending the Income Tax Act, etc. (2020 Act No. 8)」
The company continues to state the accounting treatment applied in connection with the transition to the group taxation system. - FY2020-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned to the consolidated tax regime established under the Act Partially Amending the Income Tax Act, etc. (2020 Act No. 8)」
The company continues to state the accounting treatment applied in connection with the transition to the group taxation system. - FY2020-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned to the consolidated tax regime established under the Act Partially Amending the Income Tax Act, etc. (2020 Act No. 8)」
The company continues to state the accounting treatment applied in connection with the transition to the group taxation system. - FY2020-Q1First statedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under 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・負債を算定する適用方法を初めて記載している。