Transition from the Consolidated Taxation System to the Group Tax-Sharing System
First written in FY2021-Q2. 6 of 8 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 Company and certain domestic consolidated subsidiaries apply the group aggregation system,」
グループ通算制度への移行後の法人税及び税効果会計の処理・開示を継続している。 - FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
グループ通算制度への移行を第1四半期から実施し、新たな会計処理・開示の取扱いを適用している状態を再確認している。 - FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year. Accordingly, accounting and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting are conducted in accordance with the Practical Solution on Accounting and Disclosure Under the Group Tax-Sharing System.」
従来予定していた連結納税制度からグループ通算制度への移行を当第1四半期連結会計期間から実施し、新たな会計処理・開示の取扱いを適用している。 - FY2022-Q3RestatedAnnual report
「当社及び一部の国内連結子会社は、「所得税法等の一部を改正する法律」(令和２年法律第８号)において創設されたグループ通算制度への移行及びグループ通算制度への移行にあわせて単体納税制度の見直しが行われた項目については」
The company continues to disclose its treatment of tax effect accounting associated with the transition to the group tax sharing system. - FY2022-Q2RestatedAnnual report
「当社及び一部の国内連結子会社は、」「連結納税制度からグループ通算制度への移行に係る税効果会計の適用に関する取扱い」
The company continues to disclose its treatment of tax effect accounting associated with the transition to the group tax sharing system. - FY2022-Q1RestatedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
The company continues to disclose its treatment of tax effect accounting associated with the transition to the group tax sharing system. - FY2021-Q3RestatedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
The company continues to disclose its treatment of tax effect accounting associated with the transition to the group tax sharing system. - FY2021-Q2First statedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に伴う税効果会計について、改正前の税法に基づき繰延税金資産及び繰延税金負債を算定する取扱いを初めて記載している。