Tax-Effect Accounting Related to the Transition to the Group Tax Sharing System
First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
71 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year.」
The transition to the group taxation system, which had been scheduled in the previous fiscal year, was implemented from the first quarter of the current consolidated fiscal year. - FY2022AdvancedAnnual report
「The company plans to apply from the beginning of the next consolidated fiscal year the “Accounting and Disclosure Treatment When Applying the Group Taxation System,” which prescribes the accounting and disclosure treatment for corporate tax, local corporate tax and tax-effect accounting when applying the group taxation system.」
Regarding the transition to the group taxation system, the company explicitly stated that it plans to apply the new accounting and disclosure standards from the beginning of the next consolidated fiscal year. - FY2022-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries apply the transitional tax-effect accounting treatment in connection with the transition to the group tax sharing system.」
Regarding tax-effect accounting in connection with the transition to the consolidated taxation system, the company disclosed a policy of measuring deferred tax assets and liabilities based on the treatment applicable at the time of transition.