Transition from the Consolidated Taxation System to the Group Relief System
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The Company reconfirmed the transition to the group relief system and the related tax accounting treatment and disclosures. - FY2023-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The Company reconfirmed the transition to the group relief system and the related accounting and disclosure treatment of corporate income tax, local corporate tax and tax-effect accounting. - FY2023-Q1First statedAnnual 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 Company transitioned to the group relief system from the first quarter beginning on 1 April 2022 and applied the treatment of corporate income tax, local corporate tax and tax-effect accounting, including their accounting and disclosure requirements.