Tax-Effect Accounting Following the Transition From the Consolidated Taxation System to the Group Tax-Sharing System
First written in FY2021-Q1. 7 of 9 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「当社および一部の国内連結子会社は、第１四半期連結会計期間から、連結納税制度からグループ通算制度へ移行しております。これに伴い、法人税および地方法人税並びに税効果会計の会計処理および開示については、「グループ通算制度を適用する場合の会計処理及び開示に関する取扱い」」
The accounting treatment and disclosures following the transition from the consolidated taxation system to the Group Tax Sharing System continued. - FY2023-Q2RestatedAnnual report
「当社および一部の国内連結子会社は、第１四半期連結会計期間から、連結納税制度からグループ通算制度へ移行しております。これに伴い、法人税および地方法人税並びに税効果会計の会計処理および開示については、「グループ通算制度を適用する場合の会計処理及び開示に関する取扱い」」
The accounting treatment and disclosures following the transition from the consolidated taxation system to the Group Tax Sharing System continued. - 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 consolidated fiscal year.」
従来予定されていた連結納税制度からグループ通算制度への移行を、2022年4月1日から開始した。 - FY2022-Q3RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴い、改正前の税法に基づく税効果会計処理を継続して開示している。 - FY2022-Q2RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴い、改正前の税法に基づく税効果会計処理を継続して開示している。 - FY2022-Q1RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴い、改正前の税法に基づく税効果会計処理を継続して開示している。 - FY2021-Q3RestatedAnnual report
「繰延税金資産及び繰延税金負債の額について、改正前の税法の規定に基づいております。」
グループ通算制度への移行に伴い、改正前の税法に基づく税効果会計処理を継続して開示している。 - FY2021-Q2RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
グループ通算制度への移行に伴い、改正前の税法に基づく税効果会計処理を継続して開示している。 - FY2021-Q1First statedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
The company disclosed its use of the pre-amendment tax laws for tax effect accounting in connection with the transition to the group tax sharing system, based on Practical Solution No. 39.