Application of Amendments to Tax-Effect Accounting Standards and Related Standards
First written in FY2019-Q1. 8 of 12 entries say "Restated". Latest entry: FY2023.
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- FY2023AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year.」
The group-wide tax consolidation system, which had been scheduled for application through the previous fiscal year, was actually applied from the current consolidated fiscal year. - FY2022AdvancedAnnual report
「Beginning at the start of the following consolidated fiscal year, the Company planned to apply the Practical Solution on Accounting and Disclosure under the Group Tax-Sharing System (Practical Solution Report No. 42, 12 August 2021), which prescribes accounting and disclosure treatments for corporate and local corporate taxes and tax-effect accounting when applying the group tax-sharing system.」
The Company explicitly stated that the treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system is scheduled to be applied from the beginning of the following consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「For the transition to the group relief system established under the Act Partially Amending the Income Tax Act and Other Legislation, and for items revised in connection with that transition, the Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment, in accordance with the treatment prescribed in Paragraph 3 of Practical Solution Report No. 39.」
The treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system has continued to be disclosed from the previous quarter. - FY2022-Q2RestatedAnnual report
「For the transition to the group relief system established under the Act Partially Amending the Income Tax Act and Other Legislation, and for items revised in connection with that transition, the Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment, in accordance with the treatment prescribed in Paragraph 3 of Practical Solution Report No. 39.」
The treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system has continued to be disclosed from the previous fiscal year. - FY2022-Q1RestatedAnnual report
「For the transition to the group relief system established under the Act Partially Amending the Income Tax Act and Other Legislation, and for items revised in connection with that transition, the Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment, in accordance with the treatment prescribed in Paragraph 3 of Practical Solution Report No. 39.」
The treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system has continued to be disclosed from the previous fiscal year. - FY2021-Q3RestatedAnnual report
「For the transition to the group relief system established under the Act Partially Amending the Income Tax Act and Other Legislation, and for items revised in connection with that transition, the Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment, in accordance with the treatment prescribed in Paragraph 3 of Practical Solution Report No. 39.」
The treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system has continued to be disclosed with the same content as in the previous quarter. - FY2021-Q2RestatedAnnual report
「For the transition to the group relief system established under the Act Partially Amending the Income Tax Act and Other Legislation, and for items revised in connection with that transition, the Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment, in accordance with the treatment prescribed in Paragraph 3 of Practical Solution Report No. 39.」
The treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system has continued to be disclosed from the previous quarter. - FY2021-Q1RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of tax laws before the amendments, pursuant to Paragraph 3 of the Practical Response Report No. 39, Accounting Treatments for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax-Sharing System, dated 31 March 2020, with respect to the transition to the group tax-sharing system established under the Act on Partial Revision of the Income Tax Act and Other Acts (Act No. 8 of 2020) and matters subject to revisions to the standalone taxation system accompanying that transition.」
The treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system has continued to be disclosed from the previous fiscal year. - FY2020ReframedAnnual report
「The Company and certain domestic consolidated subsidiaries calculate deferred tax assets and deferred tax liabilities based on the provisions of tax laws before the amendments, pursuant to Paragraph 3 of the Practical Response Report No. 39, Accounting Treatments for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax-Sharing System, dated 31 March 2020, with respect to the transition to the group tax-sharing system established under the Act on Partial Revision of the Income Tax Act and Other Acts (Act No. 8 of 2020) and matters subject to revisions to the standalone taxation system accompanying that transition.」
In addition to applying the previous revisions to the tax-effect accounting standards, the Company newly disclosed the treatment under tax-effect accounting associated with the transition to the group-wide tax consolidation system. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied revisions to the tax-effect accounting standards and other requirements from the beginning of the first quarter of the consolidated accounting period and has continued to disclose that the presentation classification of deferred tax assets and liabilities was changed. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied revisions to the tax-effect accounting standards and other requirements from the beginning of the first quarter of the consolidated accounting period and has continued to disclose that the presentation classification of deferred tax assets and liabilities was changed. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax-Effect Accounting” (ASBJ Statement No. 28, dated 16 February 2018) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company applied revisions to the standards and other requirements for tax-effect accounting from 1 April 2018 and changed the presentation classification of deferred tax assets and liabilities.