Risk of changes in tax systems, laws and regulations, and accounting standards
First written in FY2016. 28 of 29 entries say "Restated". Latest entry: FY2026-H1.
No other company in this theme has enough history to compare yet.
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2019RestatedAnnual report
「The business activities of the Company's group may face new constraints or incur new burdens as a result of changes in tax systems, including domestic and overseas corporate tax systems, and laws and regulations, including environmental laws and regulations. Changes in accounting standards may also affect the group's business results and financial position.」
The risks associated with changes in tax systems, laws and regulations, environmental laws and regulations, and accounting standards remain. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2018RestatedAnnual report
「The business activities of the Company's group may face new constraints or incur new burdens as a result of changes in tax systems, including domestic and overseas corporate tax systems, and laws and regulations, including environmental laws and regulations. Changes in accounting standards may also affect the group's business results and financial position.」
The risks associated with changes in tax systems, laws and regulations, environmental laws and regulations, and accounting standards continue to be disclosed. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2017RestatedAnnual report
「The business activities of the Company's group may face new constraints or incur new burdens as a result of changes in tax systems, including domestic and overseas corporate tax systems, and laws and regulations, including environmental laws and regulations. Changes in accounting standards may also affect the group's business results and financial position.」
The risks associated with changes in tax systems, laws and regulations, environmental laws and regulations, and accounting standards remain. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2017-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified regarding the risk of changes in tax systems, laws and regulations, and accounting standards. - FY2016First statedAnnual report
「The business activities of the Company's group may face new constraints or incur new burdens as a result of changes in tax systems, including domestic and overseas corporate tax systems, and laws and regulations, including environmental laws and regulations. Changes in accounting standards may also affect the group's business results and financial position.」
Changes in tax systems, environmental laws and regulations, other laws and regulations, and accounting standards are identified as risks.