Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 6 of 26 companies on the "Worse" side.
37 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 transition to the group tax-sharing system continues to apply, with no impact from the accounting policy change deemed to have occurred. - 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 transition to the group tax-sharing system continues to apply, with no impact from the accounting policy change deemed to have occurred. - 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 and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter of 2023. The impact of the transition on accounting policy was deemed immaterial.