Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2022DroppedAnnual report前回まで記載されていた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特別な取扱いは、本ファイリングでは明示されていない。
- FY2022-Q3RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
グループ通算制度への移行に関連する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・負債を算定する取扱いを継続している。 - FY2022-Q1First statedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group taxation system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items for which the single-company taxation system was revised in connection with that transition, the Company has applied the treatment under paragraph 3 of Practical Issues Task Force No. 39. Accordingly, without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting, deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before the amendments.」
グループ通算制度への移行に関連する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・負債を算定する取扱いを初めて開示している。