Tax-effect accounting for application of the consolidated taxation system and transition to the group aggregation system
First written in FY2022-Q2. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
5 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「The company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the beginning of the first-quarter consolidated accounting period. Accordingly, accounting and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Practical Solution on Accounting and Disclosure when Applying the Group Tax Sharing System.」
The transition from the consolidated taxation system to the group-wide tax sharing system was implemented from the first quarter, and the related accounting treatment and disclosures have been applied. - FY2022-Q2First statedAnnual report
「The company and its domestic consolidated subsidiaries have applied the consolidated tax payment system since the first quarter of the fiscal year.」
The consolidated taxation system was applied from the current quarter, and tax-effect accounting relating to the transition to the group-wide tax sharing system is based on the provisions of the tax laws before revision.