Changes in the Tax System and Differences in Views with Tax Authorities
First written in FY2016. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 2 of 12 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Additional tax costs arising from differences in views with tax authorities in various countries and other factors」
The risk of fluctuations in tax costs due to changes in tax systems, transfer pricing rules and differences in views with tax authorities continues to be listed as an item under the risk of legal and regulatory violations. - FY2018RestatedAnnual report
「As the Group operates businesses in Japan and overseas, it faces the risk that tax costs may fluctuate due to changes in the tax systems governing domestic and cross-border transactions in each country, differences in views with tax authorities and other factors, which may affect the Group's operating results and financial position.」
The risk of fluctuations in tax costs due to changes in tax systems and differences in views with tax authorities is reiterated. - FY2017RestatedAnnual report
「As the Group operates businesses in Japan and overseas, it faces the risk that tax costs may fluctuate due to changes in the tax systems governing domestic and cross-border transactions in each country, differences in views with tax authorities and other factors.」
The risk of fluctuations in tax costs due to changes in tax systems and differences in views with tax authorities is reiterated. - FY2016First statedAnnual report
「In prior-period income taxes, the Group recognized additional taxes based on a notification of a corrective assessment under transfer pricing rules at an overseas consolidated subsidiary.」
Additional taxes were recognized at an overseas subsidiary in connection with differences in views with the tax authorities.