Transition from the consolidated taxation system to the group tax sharing system
First written in FY2022. 3 of 5 entries say "Restated". Latest entry: FY2023.
15 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「当社及び連結子会社は、当連結会計年度から、連結納税制度からグループ通算制度へ移行しております。」
グループ通算制度への移行を通期の会計方針・開示でも継続している。 - 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.」
グループ通算制度への移行を第3四半期の注記でも継続して記載している。 - 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.」
グループ通算制度への移行を第2四半期の注記でも継続して記載している。 - FY2023-Q1AchievedAnnual report
「The Company and its consolidated subsidiaries transitioned from the consolidated taxation system to the group relief system beginning with the first quarter of the current consolidated fiscal year. Accordingly, the accounting and disclosure of corporate tax, local corporate tax and tax effect accounting are conducted in accordance with the “Accounting and Disclosure Treatment When Applying the Group Relief System” (Practical Response Report No. 42, 12 August 2021).」
前年度に翌連結会計年度からの移行予定としていたグループ通算制度への移行を、当第1四半期から適用した。 - FY2022First statedAnnual report
「The Group will transition from the consolidated taxation system to the group aggregation system from the following consolidated fiscal year.」
翌連結会計年度からの税制・税効果会計上の制度移行を初めて記載した。