Transition to the Group Tax Sharing System
First written in FY2022. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company and certain consolidated subsidiaries are transitioning from the consolidated tax system to the group-wide tax consolidation system from the first quarter of the consolidated fiscal year.」
The company continues to apply the accounting treatment and disclosure requirements following the transition to the group-wide tax consolidation system. - FY2023-Q1AchievedAnnual report
「We and certain consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system from the beginning of the first quarter of the current consolidated fiscal year.」
The planned transition to the group-wide tax consolidation system from the following fiscal year was implemented from the first quarter of the consolidated fiscal year beginning on 1 April 2022. - FY2022First statedAnnual report
「From the following fiscal year, the Company will change from the consolidated taxation system to the group aggregation system.」
The company plans to apply the accounting treatment and disclosure requirements related to the group-wide tax consolidation system from the beginning of the fiscal year ending March 2023, and is currently assessing the impact.