Transition from the Consolidated Taxation System to the Group Tax-Sharing System
First written in FY2020. 10 of 13 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group applies the group tax sharing system.」
グループ通算制度を適用する会計処理・開示が継続している。 - FY2025RestatedAnnual report
「The Group applies the group tax sharing system.」
グループ通算制度を適用する会計処理・開示が継続している。 - FY2023RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year.」
グループ通算制度への移行が実施済みであり、実務対応報告第42号に従う会計処理・開示が継続している。 - FY2023-Q3RestatedAnnual 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”).」
第1四半期連結会計期間からグループ通算制度へ移行したこと、および関連する会計処理・開示を実務対応報告第42号に従う対応が継続している。 - 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).」
前年度に翌期からの移行予定として示されていたグループ通算制度への移行が、当第1四半期連結会計期間から実施された。関連する会計処理・開示は実務対応報告第42号に従っている。 - FY2022AdvancedAnnual 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.」
翌連結会計年度からグループ通算制度へ移行する予定が明記され、実務対応報告第42号を翌期首から適用する予定とされた。 - FY2022-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い、改正前の税法に基づいて繰延税金資産・負債を算定する税効果会計上の対応が継続している。 - FY2022-Q2RestatedAnnual 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い、改正前の税法に基づいて繰延税金資産・負債を算定する税効果会計上の対応が継続している。 - FY2022-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い、改正前の税法に基づいて繰延税金資産・負債を算定する税効果会計上の対応が継続している。 - FY2021RestatedAnnual report
「The company and certain domestic consolidated subsidiaries base the amounts of deferred tax assets and deferred tax liabilities on the provisions of the tax laws before amendment.…」
グループ通算制度への移行に伴い、改正前の税法に基づいて繰延税金資産・負債を算定する対応が継続している。 - FY2021-Q2RestatedAnnual 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い、改正前の税法に基づいて繰延税金資産・負債を算定する税効果会計上の対応が継続している。 - 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い、改正前の税法に基づいて繰延税金資産・負債を算定する税効果会計上の対応が継続している。 - FY2020First statedAnnual report
「当社及び一部の国内連結子会社は、「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…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、」
グループ通算制度への移行に伴う税効果会計の取扱いを適用し、改正前の税法に基づいて繰延税金資産・負債を算定する対応を初めて記載した。