Tax-effect accounting following the transition to the group tax consolidation system
First written in FY2021-Q2. 1 of 3 entries say "Achieved", first in FY2023-Q1. 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 transitioned from the consolidated taxation system to the group-wide taxation system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Accounting Treatment and Disclosure under the Group-Wide Taxation System.」
グループ通算制度への移行と、それに伴う会計処理・開示の取扱いを第2四半期でも継続して適用している。 - FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year.」
グループ通算制度への移行を2022年度第1四半期から実施し、同制度に基づく会計処理・開示へ移行した。 - FY2021-Q2First statedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
The company disclosed for the first time the treatment of tax effect accounting associated with the transition to the group aggregation system.