Adoption of Tax Effect Accounting in Connection with the Transition to the Group Tax Sharing System
First written in FY2020. 1 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
71 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The company and its domestic consolidated subsidiaries 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 implemented the transition to the group tax sharing system from the first quarter of the current consolidated fiscal year, rather than from the next consolidated fiscal year as previously scheduled. - FY2022AdvancedAnnual report
「The Company and certain domestic consolidated subsidiaries will transition from the consolidated taxation system to the group tax sharing system from the next consolidated fiscal year.」
グループ通算制度への移行について、翌連結会計年度から適用する段階に進んだことを開示している。 - FY2020First statedAnnual report
「The company and certain domestic consolidated subsidiaries apply the transitional treatment under Paragraph 3 of Practical Solution No. 39, Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System, to deferred tax assets and deferred tax liabilities for items created by the transition to the group tax-sharing system and by revisions to the standalone taxation system made in connection with that transition, using the provisions of the tax laws before amendment.」
For the first time, discloses the accounting policy of applying the pre-amendment tax laws to tax-effect accounting in connection with the transition to the group tax-sharing system.