Transition to the Group Tax Sharing System
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
23 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Company and its domestic consolidated subsidiaries have applied the group taxation system from the current consolidated fiscal year.」
The company applied the group aggregation system from the current consolidated fiscal year and continues the related accounting treatment for corporate income taxes and tax-effect accounting. - FY2023-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, the Company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system. Accordingly, the accounting and disclosure treatment for corporate income taxes, local corporate taxes and tax-effect accounting is conducted in accordance with the "Accounting and Disclosure Treatment When Applying the Group Tax Sharing System" (Practical Response Report No. 42, 12 August 2021; hereinafter, "Practical Response Report No. 42").」
The company continues to apply the accounting treatment and disclosure required under Practical Response Report No. 42 following the transition to the group tax-sharing system from the first quarter. - FY2023-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, the Company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system. Accordingly, the accounting and disclosure treatment for corporate income taxes, local corporate taxes and tax-effect accounting is conducted in accordance with the "Accounting and Disclosure Treatment When Applying the Group Tax Sharing System" (Practical Response Report No. 42, 12 August 2021; hereinafter, "Practical Response Report No. 42").」
The transition to the group aggregation system from the first quarter and the accounting treatment and disclosure based on Practical Response Report No. 42 continued in the second quarter. - FY2023-Q1First statedAnnual report
「The company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with "Accounting and Disclosure under the Group Aggregation System" (Practical Response Report No. 42, 12 August 2021; hereinafter, "Practical Response Report No. 42"). In accordance with Paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policy accompanying its application is deemed to be nil.」
From the first quarter of the current consolidated fiscal year, the company transitioned from the consolidated taxation system to the group aggregation system and applied Practical Response Report No. 42 to the accounting treatment and disclosure of related corporate income taxes, local corporate taxes and tax-effect accounting.