Tightening of Legal Regulations, Accounting Standards and Tax Obligations
First written in FY2017. 9 of 11 entries say "Restated". Latest entry: FY2024.
Ministop moved to the "Worse" side of this theme in 2024, 3 years after the typical company in this theme (2021).
The whole theme swung hardest in 2025: 9 of 23 companies on the "Worse" side.
5 other companies' latest entry also says "Worsened".
- FY2024WorsenedAnnual report
「Our Group is subject to various legal regulations, including the Food Sanitation Act, the Act on Promotion of Recycling of Food Resources (Food Recycling Act), the Fire Service Act, the Antimonopoly Act, the Act on Prevention of Delay in Payment of Subcontracting Charges and Related Matters (Subcontract Act), laws concerning personal information (Personal Information Protection Act), the Act on Rationalizing Energy Use (Energy Conservation Act), and the Act on Promotion of Global Warming Countermeasures.」
The conventional regulatory risk was expanded to cover specific laws and regulations, including the Subcontract Act and the Act on Promotion of Global Warming Countermeasures. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing risks, including stricter legal regulations, accounting standards and tax obligations. - FY2022-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing risks, including stricter legal regulations, accounting standards and tax obligations. - FY2021-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing business and other risks, including stricter legal regulations, accounting standards and tax obligations. - FY2021-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing risks, including stricter legal regulations, accounting standards and tax obligations. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing risks, including stricter legal regulations, accounting standards and tax obligations. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing risks, including stricter legal regulations, accounting standards and tax obligations. - FY2019-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to existing risks, including stricter legal regulations, accounting standards and tax obligations. - FY2018-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes regarding stricter legal regulations, accounting standards and tax obligations. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes regarding stricter legal regulations, accounting standards and tax obligations. - FY2017First statedAnnual report
「If these regulations and penalties are strengthened in the future, or if accounting standards, tax obligations or other requirements change, the costs of responding to them may increase, potentially affecting our Group's operating performance and other results.」
It identifies stricter regulations on food sanitation, food recycling, fire safety, antitrust, personal information protection, energy conservation and other matters as a risk of higher costs.