Application of the consolidated taxation system from the fiscal year ending February 2023
First written in FY2022-Q3. 1 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023.
The whole theme swung hardest in 2020: 6 of 26 companies on the "Worse" side.
21 other companies' latest entry also says "Achieved".
- FY2023AchievedAnnual report
「The consolidated taxation system has been applied from the current fiscal year.」
Regarding application of the consolidated taxation system from the fiscal year ending February 2023, the process reached the start of actual application after the application and approval stages. - FY2022AdvancedAnnual report
「In October 2021, the company and certain domestic subsidiaries decided to apply to adopt the consolidated taxation system from the fiscal year ending February 2023 and submitted an application for approval to the authorities in November of the same year. As the system was scheduled to apply from the following consolidated fiscal year, accounting treatment based on its application has been used from the current consolidated fiscal year.」
Regarding application of the consolidated taxation system from the fiscal year ending February 2023, the process advanced from submission of the application to the authorities to the stage at which application would begin from the following consolidated fiscal year. - FY2022-Q3First statedAnnual report
「In October 2021, the company decided to apply to adopt the consolidated taxation system from the fiscal year ending February 2023 and submitted an application to the authorities in November of the same year. As a result, during the third quarter consolidated accounting period, deferred tax assets increased by ¥2,149 million and income tax expense decreased by the same amount, resulting in an equivalent increase in quarterly profit.」
The company decided to apply the consolidated taxation system from the fiscal year ending February 2023 and submitted an application to the authorities in November 2021. It disclosed that the application increased deferred tax assets and quarterly profit by ¥2,149 million.