Komori
Kanefusa (5984) · RiskRestated

Changes in Domestic and Overseas Legal and Tax Regulations

First written in FY2016. 24 of 25 entries say "Restated". Latest entry: FY2026-H1.

25entries
10years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2026-H12016: 320162017: 420172018: 320182019: 320192020: 220202021: 220212022: 320222023: 220232024: 220242025: 12025
Same theme, other companies
Risk of Changes to Domestic and Overseas Laws, Regulations and Tax SystemsA theme 68 companies write about · 68 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 9 of 23 companies on the "Worse" side.

38 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「No new business or other risks arose during the current interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  2. FY2025-H1RestatedAnnual report

    「No new business or other risks arose during the interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  3. FY2024-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  4. FY2024-Q2RestatedAnnual report

    「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  5. FY2023-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクを含む既存リスクについて、重要な変更はないとしている。
  6. FY2023-Q2RestatedAnnual report

    「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクを含む既存リスクについて、重要な変更はないとしている。
  7. FY2023-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクを含む既存リスクについて、重要な変更はないとしている。
  8. FY2022-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  9. FY2022-Q2RestatedAnnual report

    「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  10. FY2021RestatedAnnual report

    「また、グループ会社間における取引価格については、日本及び相手国の移転価格税制など国際税務を順守するよう注意を払っておりますが、税務当局との見解の相違等により追加課税が発生し、当社グループ業績及び財政状態等に影響を及ぼす可能性があります。」

    国内外の法規制・租税制度変更に加え、移転価格税制に関する税務当局との見解相違・追加課税リスクを継続して記載している。
  11. FY2021-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  12. FY2020-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  13. FY2020-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  14. FY2019RestatedAnnual report

    「The Group is subject to the laws and regulations of Japan and the countries in which it operates, including business and investment licensing requirements and customs and import/export regulations. In the future, laws, regulations and tax systems may change in ways that cannot currently be anticipated.」

    国内外の許認可、関税・輸出入規制、法規制・租税制度変更のリスクを再掲している。
  15. FY2019-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  16. FY2019-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  17. FY2019-Q1RestatedAnnual report

    「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  18. FY2018-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  19. FY2018-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  20. FY2018-Q1RestatedAnnual report

    「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  21. FY2017RestatedAnnual report

    「The Group is subject to the laws and regulations of Japan and the countries in which it operates, including business and investment licensing requirements and customs and import/export regulations. In the future, laws, regulations and tax systems may change in ways that cannot currently be anticipated.」

    国内外の許認可、関税・輸出入規制、法規制・租税制度変更のリスクを再掲している。
  22. FY2017-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  23. FY2017-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  24. FY2017-Q1RestatedAnnual report

    「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    国内外の法的規制・租税制度変更リスクについて、重要な変更はないとしている。
  25. FY2016First statedAnnual report

    「The Group is subject to the laws and regulations of Japan and the countries in which it operates, including business and investment licensing requirements and customs and import/export regulations. In the future, laws, regulations and tax systems may change in ways that cannot currently be anticipated.」

    Licensing requirements, customs and import/export regulations, and future changes in laws, regulations and tax systems are identified as risks that could restrict business operations.
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Changes in Domestic and Overseas Legal and Tax Regulations | KANEFUSA CORPORATION (5984) | Komori