Application of the Consolidated Taxation System and Response to the Transition to the Group Tax Sharing System
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 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 from the first quarter of the current fiscal year, together with the application of its accounting treatment and disclosure requirements, is being reconfirmed. - FY2023-Q1AchievedAnnual 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 transition to the group tax sharing system announced by the previous fiscal year was implemented from the first quarter of the current fiscal year. - FY2022-Q3RestatedAnnual report
「The company and its consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the consolidated fiscal year.」
The application of the consolidated taxation system from the first quarter of the current fiscal year is being reconfirmed. - FY2022-Q2RestatedAnnual report
「The company and its consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the consolidated fiscal year.」
The application of the consolidated taxation system from the first quarter of the current fiscal year is being reconfirmed. - FY2022-Q1First statedAnnual report
「The Company and its consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year. For items relating to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and to the review of the single-company taxation system accompanying that transition, the Company and its consolidated subsidiaries have applied the treatment under Paragraph 3 of the Practical Response Report No. 39, “Treatment of Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System” (31 March 2020). Accordingly, without applying Paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), deferred tax assets and deferred tax liabilities are measured based on the provisions of the tax laws before their amendment.」
The consolidated taxation system was applied from the first quarter of the current fiscal year, and the treatment based on the tax laws before amendment was adopted for tax effect accounting related to the future transition to the group tax sharing system.