Tax-Effect Accounting Following the Transition to the Group Tax-Sharing System
First written in FY2021-Q1. 7 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2026RestatedAnnual report
「The Group applies the group tax sharing system.」
グループ通算制度を適用する会計処理を継続している。 - FY2023-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter. Accordingly, the accounting and disclosure treatment for corporation tax, local corporation tax and tax effect accounting is conducted in accordance with Practical Solution on the Accounting and Disclosure under the Group Tax Sharing System (ASBJ PITF No. 42, 12 August 2021, hereinafter “ASBJ PITF No. 42”).」
第1四半期から実施したグループ通算制度への移行と、実務対応報告第42号に従う会計処理・開示を継続している。 - FY2023-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter. Accordingly, the accounting and disclosure treatment for corporation tax, local corporation tax and tax effect accounting is conducted in accordance with Practical Solution on the Accounting and Disclosure under the Group Tax Sharing System (ASBJ PITF No. 42, 12 August 2021, hereinafter “ASBJ PITF No. 42”).」
第1四半期から実施したグループ通算制度への移行と、実務対応報告第42号に従う会計処理・開示を継続している。 - 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.」
グループ通算制度への移行予定について、当第1四半期連結会計期間から実際に移行し、法人税・地方法人税・税効果会計の処理と開示を実務対応報告第42号に従う運用へ変更した。会計方針変更による影響はないものとみなしている。 - FY2022-Q2RestatedAnnual report
「With respect to the transition 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 matters for which the standalone taxation system was revised in connection with that transition, the Company and its domestic consolidated subsidiaries apply the treatment in Paragraph 3 of Practical Solution No. 39, Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax-Sharing System, and do not apply Paragraph 44 of the Guidance on Accounting Standard for 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繰延税金資産・負債の算定方法を継続している。 - FY2022-Q1RestatedAnnual report
「With respect to the transition 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 matters for which the standalone taxation system was revised in connection with that transition, the Company and its domestic consolidated subsidiaries apply the treatment in Paragraph 3 of Practical Solution No. 39, Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax-Sharing System, and do not apply Paragraph 44 of the Guidance on Accounting Standard for 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い、繰延税金資産・負債を改正前の税法に基づいて算定する取扱いを継続している。 - FY2021-Q3RestatedAnnual report
「For the transition of the Company and its domestic consolidated subsidiaries to the group tax-sharing system established by the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items revised in connection with the transition from the consolidated tax system to the group tax-sharing system, we have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax law before amendment, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, in accordance with paragraph 3 of Practical Solution Report No. 39, Accounting Treatment of Tax Effect Accounting for the Transition from the Consolidated Tax System to the Group Tax-Sharing System.」
グループ通算制度への移行に伴い、繰延税金資産・負債を改正前の税法に基づいて算定する取扱いを継続して開示している。 - FY2021-Q2RestatedAnnual report
「For the transition of the Company and its domestic consolidated subsidiaries to the group tax-sharing system established by the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items revised in connection with the transition from the consolidated tax system to the group tax-sharing system, we have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax law before amendment, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, in accordance with paragraph 3 of Practical Solution Report No. 39, Accounting Treatment of Tax Effect Accounting for the Transition from the Consolidated Tax System to the Group Tax-Sharing System.」
グループ通算制度への移行に関連し、繰延税金資産・負債を改正前の税法に基づいて算定する税効果会計上の取扱いを継続して開示している。 - FY2021-Q1First statedAnnual report
「For the transition of the Company and its domestic consolidated subsidiaries to the group tax-sharing system established by the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items revised in connection with the transition from the consolidated tax system to the group tax-sharing system, we have calculated deferred tax assets and deferred tax liabilities based on the provisions of the tax law before amendment, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, in accordance with paragraph 3 of Practical Solution Report No. 39, Accounting Treatment of Tax Effect Accounting for the Transition from the Consolidated Tax System to the Group Tax-Sharing System.」
The filing first disclosed the tax-effect accounting treatment of calculating deferred tax assets and liabilities under the pre-amendment tax law in connection with the transition to the group tax-sharing system.