Application of Tax-Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Aggregation System
First written in FY2021-Q1. 9 of 12 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group applies the group tax sharing system.」
The accounting treatment and disclosure based on the group tax sharing system transitioned to from the consolidated taxation system and Practical Response Report No. 42 continue. - FY2025RestatedAnnual report
「The Group applies the group tax sharing system.」
The accounting treatment and disclosure based on the group tax sharing system transitioned to from the consolidated taxation system and Practical Response Report No. 42 continue. - FY2023-Q3RestatedAnnual report
「The Company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system beginning with the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosure for corporate tax, local corporate tax and tax effect accounting are prepared in accordance with the Practical Solution on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition to the group tax sharing system, which began in the first quarter, and the accounting treatment and disclosure in accordance with Practical Response Report No. 42 continue. - FY2023-Q2RestatedAnnual report
「The Company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system beginning with the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosure for corporate tax, local corporate tax and tax effect accounting are prepared in accordance with the Practical Solution on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition to the group tax sharing system, which began in the first quarter, and the accounting treatment and disclosure in accordance with Practical Response Report No. 42 continue. - FY2023-Q1AchievedAnnual report
「The Company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system beginning with the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate tax, local corporate tax and tax effect accounting are prepared in accordance with the Practical Solution on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition from the consolidated taxation system to the group tax sharing system, previously scheduled to begin in the next fiscal year, was implemented from the first quarter of the current consolidated fiscal year. Accounting treatment and disclosure in accordance with Practical Response Report No. 42 also began. - FY2022AdvancedAnnual report
「The Company and its consolidated subsidiaries will transition from the consolidated taxation system to the group tax sharing system beginning with the next consolidated fiscal year. In addition, beginning on the first day of the next consolidated fiscal year, the Company plans to apply the Practical Solution on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System (Practical Response Report No. 42, 12 August 2021), which prescribes the accounting treatment and disclosure for corporate tax, local corporate tax and tax effect accounting when applying the group tax sharing system.」
The disclosure specifically states that the transition from the consolidated taxation system to the group tax sharing system will take place in the next fiscal year and that Practical Response Report No. 42 is scheduled to be applied from the beginning of that fiscal year. - FY2022-Q3RestatedAnnual report
「Regarding the transition by the Company and its consolidated subsidiaries to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the single-company tax system was revised in conjunction with that transition, the Company applies the provisions of paragraph 3 of the Practical Solution on the Accounting and Tax Effect of Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020). Accordingly, the provisions of paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) are not applied, and the amounts of deferred tax assets and deferred tax liabilities are based on the provisions of the tax laws before the amendment.」
The accounting treatment for tax effect accounting associated with the transition to the group tax sharing system continues to be applied. - FY2022-Q2RestatedAnnual report
「Regarding the transition by the Company and its consolidated subsidiaries to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the single-company tax system was revised in conjunction with that transition, the Company applies the provisions of paragraph 3 of the Practical Solution on the Accounting and Tax Effect of Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020). Accordingly, the provisions of paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) are not applied, and the amounts of deferred tax assets and deferred tax liabilities are based on the provisions of the tax laws before the amendment.」
The accounting treatment for tax effect accounting associated with the transition to the group tax sharing system continues to be applied. - FY2022-Q1RestatedAnnual report
「Regarding the transition by the Company and its consolidated subsidiaries to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the single-company tax system was revised in conjunction with that transition, the Company applies the provisions of paragraph 3 of the Practical Solution on the Accounting and Tax Effect of Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020). Accordingly, the provisions of paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) are not applied, and the amounts of deferred tax assets and deferred tax liabilities are based on the provisions of the tax laws before the amendment.」
The accounting treatment for tax effect accounting associated with the transition to the group tax sharing system continues to be applied. - FY2021-Q3RestatedAnnual report
「Regarding the transition by the Company and its consolidated subsidiaries to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the single-company tax system was revised in conjunction with that transition, the Company applies the provisions of paragraph 3 of the Practical Solution on the Accounting and Tax Effect of Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020). Accordingly, the provisions of paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) are not applied, and the amounts of deferred tax assets and deferred tax liabilities are based on the provisions of the tax laws before the amendment.」
The accounting treatment for tax effect accounting associated with the transition to the group tax sharing system continues to be applied. - FY2021-Q2RestatedAnnual report
「Regarding the transition by the Company and its consolidated subsidiaries to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the single-company tax system was revised in conjunction with that transition, the Company applies the provisions of paragraph 3 of the Practical Solution on the Accounting and Tax Effect of Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020). Accordingly, the provisions of paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) are not applied, and the amounts of deferred tax assets and deferred tax liabilities are based on the provisions of the tax laws before the amendment.」
The accounting treatment for tax effect accounting associated with the transition to the group tax sharing system continues to be applied. - FY2021-Q1First statedAnnual report
「Regarding the transition by the Company and its consolidated subsidiaries to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the single-company tax system was revised in conjunction with that transition, the Company applies the provisions of paragraph 3 of the Practical Solution on the Accounting and Tax Effect of Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020). Accordingly, the provisions of paragraph 44 of the Guidance on the Application of Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) are not applied, and the amounts of deferred tax assets and deferred tax liabilities are based on the provisions of the tax laws before the amendment.」
The accounting treatment for tax effect accounting associated with the transition to the group tax sharing system has been applied from the current quarter.