Risk of performance impacts from stricter or newly introduced regulations
First written in FY2020. 7 of 10 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 22 of 71 companies on the "Worse" side.
- FY2025ReframedAnnual report
「Additional taxation may arise from differences in views with tax authorities in Japan and overseas, potentially affecting the Group’s operating results and financial position.」
The company has specified the general risk of strengthened or newly established legal regulations as tax and other regulatory risks, including additional taxation arising from differences in views with tax authorities in Japan and overseas. - FY2025-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.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2025-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended [the current third quarter]. There have also been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter 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 or other risks described in the annual securities report for the previous fiscal year.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2024-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2023ReframedAnnual report
「To minimize the impact of amendments to tax laws and administrative regulations on our business activities, the Group conducts detailed research into laws and regulations on a daily basis and communicates the findings internally.」
The company has reorganized the existing risk of strengthened or newly established legal regulations as tax and other regulatory risks, including research into tax systems and administrative regulations, internal communication, and responses to the tax laws and transfer pricing rules of each country. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter 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 or other risks described in the annual securities report for the previous fiscal year.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company has reconfirmed that there have been no new developments or significant changes regarding the risk of business performance being affected by strengthened or newly established legal regulations. - FY2020First statedAnnual report
「Our Group is subject to various laws and regulations, including the Companies Act, the Financial Instruments and Exchange Act and the Corporation Tax Act. Regulations may be strengthened or new legal regulations may be introduced as social conditions change, which could affect our Group's operating results and financial position.」
The filing identifies the risk that strengthened or newly introduced company, securities and tax regulations could affect operating results and financial position.