Changing Quarterly Tax-Expense Calculations to Use the Effective Tax Rate
First written in FY2020-Q1. 7 of 8 entries say "Restated". Latest entry: FY2026-H1.
79 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「税金費用につきましては、当中間連結会計期間を含む連結会計年度の税前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税前中間純利益に当該見積実効税率を乗じて計算しております。」
四半期税金費用について、連結会計年度の実効税率を合理的に見積もって計算する方法を継続して適用している。 - FY2024-Q1RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year including the current first quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
四半期税金費用について、実効税率を合理的に見積もって計算する方法を引き続き適用している。 - FY2023-Q1RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year including the current first quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
四半期税金費用について、実効税率を合理的に見積もる計算方法を引き続き適用している。 - FY2022-Q2RestatedAnnual report
「税金費用につきましては、当第２四半期連結会計期間を含む連結会計年度の税前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税前四半期純利益に当該見積実効税率を乗じて計算しております。」
四半期税金費用について、実効税率を合理的に見積もる計算方法を継続して適用している。 - FY2022-Q1RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year including the current first quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
四半期税金費用について、実効税率を合理的に見積もる計算方法を継続して適用している。 - FY2020-Q3RestatedAnnual report
「Previously, tax expense for the Company and its consolidated subsidiaries was calculated using the standard method. To further improve the efficiency of quarterly closing procedures, from the first quarter the method was changed to one that reasonably estimates the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year and calculates quarterly tax expense by multiplying pretax quarterly income by that estimated effective tax rate.」
四半期決算業務の効率化を目的とする実効税率見積方式への変更を、当第3四半期でも継続して適用している。 - FY2020-Q2RestatedAnnual report
「Previously, tax expense for the Company and its consolidated subsidiaries was calculated using the standard method. To further improve the efficiency of quarterly closing procedures, from the first quarter the method was changed to one that reasonably estimates the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year and calculates quarterly tax expense by multiplying pretax quarterly income by that estimated effective tax rate.」
四半期決算業務の効率化を目的とする実効税率見積方式への変更を、当第2四半期でも継続して適用している。 - FY2020-Q1First statedAnnual report
「To further streamline quarterly closing procedures for the company and its consolidated subsidiaries, from the first quarter of the current consolidated accounting period we changed to a method of reasonably estimating the effective tax rate after applying tax-effect accounting to pre-tax net income for the consolidated fiscal year, and calculating income taxes by multiplying pre-tax quarterly net income by that estimated effective tax rate.」
四半期決算業務の効率化を目的として、2019年10月1日以降、実効税率を合理的に見積もる方法へ税金費用の計算方法を変更した。変更による影響は軽微と記載している。