Global Laws and Tax Systems
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 9 of 23 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「In addition, if accounting standards or tax laws are revised, the accounting and tax treatment applied in accordance with appropriate accounting and tax practices could affect our Group's operating results through the recognition of provisions, changes in tax liabilities and other factors.」
It reiterates the risk that changes in accounting standards and tax laws could affect operating results through provisions and tax liabilities. - FY2020RestatedAnnual report
「In addition, if accounting standards or tax laws are revised, the accounting and tax treatment applied in accordance with appropriate accounting and tax practices could affect our Group's operating results through the recognition of provisions, changes in tax liabilities and other factors.」
It reiterates the risk that changes in regulations, tax systems and accounting standards in various countries could affect operating results. - FY2016First statedAnnual report
「As described above, because we have business partners worldwide, developments in regulations and tax systems in countries around the world, including Japan, could adversely affect our Group's operating results and financial position.」
Because it has business partners overseas, it identifies changes in regulations and tax systems in each country as a risk.