Change in the Method for Calculating Tax Expense to Expedite and Streamline Quarterly Financial Reporting
First written in FY2017-Q2. 17 of 18 entries say "Restated". Latest entry: FY2024-Q1.
80 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「税金費用については、当第１四半期連結会計期間を含む連結会計年度の税引前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税引前四半期純利益（損失）に当該見積実効税率を乗じて計算しております。」
The company has continued to calculate quarterly income taxes using the estimated effective tax rate. - FY2022-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
四半期決算において、見積実効税率を用いて税金費用を計算する方法を継続している。 - FY2022-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
見積実効税率を用いて四半期の税金費用を計算する方法を継続して適用している。 - FY2021-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
四半期決算において、見積実効税率を用いて税金費用を計算する方法を継続して適用している。 - FY2021-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
見積実効税率を用いて四半期の税金費用を計算する方法を継続して適用している。 - FY2020RestatedAnnual report
「税金費用については、当連結会計年度の税引前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税引前当期純利益に当該見積実効税率を乗じて計算しております。」
The company has continued to calculate income taxes using the estimated effective tax rate. - FY2020-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
四半期決算において、見積実効税率を用いて税金費用を計算する方法を継続している。 - FY2020-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
四半期決算において、見積実効税率を用いて税金費用を計算する方法を継続している。 - FY2020-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
四半期決算において見積実効税率を用いて税金費用を計算する方法を継続している。 - FY2019RestatedAnnual report
「税金費用については、当連結会計年度の税引前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税引前当期純利益に当該見積実効税率を乗じて計算しております。」
The company has continued to calculate income taxes using the estimated effective tax rate. - FY2019-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
四半期決算において、見積実効税率を用いて税金費用を計算する方法を継続している。 - FY2019-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
四半期決算において見積実効税率を用いて税金費用を計算する方法を継続している。 - FY2019-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
The company continues to calculate income taxes using an estimated effective tax rate. - FY2018-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
The company continues to calculate income taxes using an estimated effective tax rate. - FY2018-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
The company continues to calculate income taxes using an estimated effective tax rate. - FY2018-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
The company continues to calculate income taxes using an estimated effective tax rate. - FY2017-Q3RestatedAnnual report
「従来、当社及び連結子会社の税金費用については、年度決算と同様の方法により計算しておりましたが、当社グループの四半期決算に迅速かつ効率的に対応するため、第１四半期連結会計期間より連結会計年度の税引前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税引前四半期純利益に当該見積実効税率を乗じて計算する方法に変更しております。」
四半期決算への迅速かつ効率的な対応を目的とする税金費用の計算方法の変更を継続して適用している。 - FY2017-Q2First statedAnnual report
「従来、当社及び連結子会社の税金費用については、年度決算と同様の方法により計算しておりましたが、当社グループの四半期決算に迅速かつ効率的に対応するため、第１四半期連結会計期間より連結会計年度の税引前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税引前四半期純利益に当該見積実効税率を乗じて計算する方法に変更しております。」
四半期決算への迅速かつ効率的な対応を目的に、見積実効税率を用いて税金費用を計算する方法へ変更している。財務諸表への影響は軽微としている。