Tax-Effect Accounting Treatment Following the Transition to the Group Tax-Sharing System
First written in FY2021-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2023-Q2RestatedAnnual report
「当社及び一部の国内連結子会社は、第１四半期連結会計期間から、連結納税制度からグループ通算制度へ移行しています。」
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・開示を再掲している。 - FY2023-Q1AchievedAnnual report
「当社及び一部の国内連結子会社は、当第１四半期連結会計期間から、連結納税制度からグループ通算制度へ移行しています。これに伴い、法人税及び地方法人税並びに税効果会計の会計処理及び開示については、「グループ通算制度を適用する場合の会計処理及び開示に関する取扱い」(実務対応報告第42号 2021年８月12日。以下「実務対応報告第42号」という。)に従っています。」
従来予定・準備段階として開示していたグループ通算制度への移行が、第1四半期連結会計期間から実施された。 - FY2021RestatedAnnual report
「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 accounting treatment for tax-effect accounting associated with the transition to the group relief system is reiterated. - FY2021-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution Report No. 39, "Accounting and Disclosure under the Transition from the Consolidated Taxation System to the Group Tax Sharing System" (31 March 2020). Accordingly, for items relating 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 for items revised in connection with that transition, the requirements of Paragraph 44 of the Guidance on Accounting Standards for Tax Effect Accounting have not been applied. Deferred tax assets and deferred tax liabilities have instead been measured under the provisions of the tax laws before amendment.」
The accounting treatment for tax-effect accounting associated with the transition to the group relief system is reiterated. - FY2021-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution Report No. 39, "Accounting and Disclosure under the Transition from the Consolidated Taxation System to the Group Tax Sharing System" (31 March 2020). Accordingly, for items relating 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 for items revised in connection with that transition, the requirements of Paragraph 44 of the Guidance on Accounting Standards for Tax Effect Accounting have not been applied. Deferred tax assets and deferred tax liabilities have instead been measured under 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の取扱いを、第1四半期の開示に続いて再掲している。 - FY2021-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries have applied the treatment under Paragraph 3 of Practical Solution Report No. 39, "Accounting and Disclosure under the Transition from the Consolidated Taxation System to the Group Tax Sharing System" (31 March 2020). Accordingly, for items relating 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 for items revised in connection with that transition, the requirements of Paragraph 44 of the Guidance on Accounting Standards for Tax Effect Accounting have not been applied. Deferred tax assets and deferred tax liabilities have instead been measured under the provisions of the tax laws before amendment.」
The company newly disclosed its treatment of tax-effect accounting during the transition to the group tax sharing system, measuring deferred tax assets and liabilities under the pre-amendment tax laws in accordance with Practical Solution Report No. 39.