Adoption of the consolidated taxation system and transition to the group aggregation system
First written in FY2022-Q2. 3 of 6 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year.」
The company is reaffirming that it has applied the group tax sharing system from the current consolidated fiscal year. - FY2023-Q3RestatedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system.」
The company is reaffirming that it implemented the transition from the consolidated taxation system to the group tax sharing system from the first quarter of the consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system.」
The company is reaffirming that it implemented the transition from the consolidated taxation system to the group tax sharing system from the first quarter of the consolidated fiscal year. - FY2023-Q1AchievedAnnual report
「The company and its consolidated subsidiaries have changed from the previously applied consolidated taxation system to the group aggregation system, effective from the first quarter of the current consolidated fiscal year.」
The company implemented the transition to the group tax sharing system, which had been planned for the previous consolidated fiscal year, from the first quarter of the current consolidated fiscal year. - FY2022AdvancedAnnual report
「The company and its consolidated subsidiaries have applied the consolidated taxation system from the beginning of the current consolidated fiscal year.」
The company disclosed that it actually applied the consolidated taxation system from the beginning of the current consolidated fiscal year and plans to transition to the group tax sharing system from the following consolidated fiscal year. - FY2022-Q2First statedAnnual report
「The company and its consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the consolidated fiscal year.」
The company and its consolidated subsidiaries applied the consolidated taxation system from the first quarter of the consolidated fiscal year, and disclosed for the first time the treatment of tax-effect accounting accompanying the transition to the group tax sharing system.