Beauty Kadan Holdings (3041) · PolicyFirst stated

Transition to the Group Tax-Sharing System

First written in FY2026. . Latest entry: FY2026.

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Same theme, other companies

Transition from the single-entity tax filing system to the group relief systemA theme 20 companies write about · 0 as a headwind · 0 as a tailwind

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Full recordFilings, disclosures and news, newest first

FY2026First statedAnnual report
「The Company and certain consolidated subsidiaries will transition from the consolidated separate taxation system to the group taxation system from the next consolidated fiscal year. For accounting treatment and disclosures related to tax-effect accounting for corporation tax and local corporation tax, the Company has applied the accounting treatment and disclosure guidance for companies applying the group taxation system, Practical Response Report No. 42 dated 12 August 2021, from the end of the current consolidated fiscal year.」
The Company newly disclosed plans to transition from the consolidated separate taxation system to the group taxation system from the next consolidated fiscal year, and has applied the related accounting treatment and disclosures from the end of the current fiscal year.

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