Application of the Consolidated Taxation System
First written in FY2020-Q1. 5 of 8 entries say "Restated". Latest entry: FY2023-Q1.
TOKAI Holdings moved to the "Worse" side of this theme in 2022.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
2 other companies' latest entry also says "Reframed".
- FY2023-Q1ReframedAnnual 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 company implemented the transition from the consolidated taxation system to the group aggregation system from the first quarter of the current consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「For 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 for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
The Company continued to apply the tax-effect accounting treatment related to the transition to the group tax sharing system. - FY2021-Q2RestatedAnnual report
「For 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 for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
The Company continued to apply the tax-effect accounting treatment associated with the transition to the group tax sharing system. - FY2021-Q1ReframedAnnual report
「For 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 for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
In addition to applying the consolidated taxation system, the Company applied the tax-effect accounting treatment associated with the transition to the group tax sharing system. - FY2020RestatedAnnual report
「The Company and certain consolidated subsidiaries have applied the consolidated taxation system from the current consolidated fiscal year.」
The application of the consolidated taxation system was stated as an accounting policy for the full fiscal year. - FY2020-Q3RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
The application of the consolidated taxation system from the first quarter was reiterated in the additional information. - FY2020-Q2RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
The application of the consolidated taxation system from the first quarter was reiterated in the additional information. - FY2020-Q1First statedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
From the first quarter of the current fiscal year, the company and certain consolidated subsidiaries applied the consolidated taxation system.