Accounting and disclosure under the group tax sharing system
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2022-Q1. Latest entry: FY2023-Q1.
72 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.」
当第1四半期連結会計期間から連結納税制度からグループ通算制度へ移行し、関連する法人税・税効果会計の処理および開示に関する取扱いを適用した。 - FY2022-Q1AdvancedAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
グループ通算制度への移行に伴う税効果会計について、移行時の取扱いに基づく会計処理を当四半期の財務諸表で適用している。 - FY2021First statedAnnual report
「適用予定日 2023年12月期の期首から適用します。」
連結納税制度からグループ通算制度への移行に伴う会計処理・開示の取扱いを2023年12月期の期首から適用する予定で、影響額を評価中としている。