Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
15 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Our company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system starting from the current consolidated fiscal year.」
The accounting treatment and disclosures following the transition from the consolidated taxation system to the Group Tax Sharing System continued. - FY2023-Q3RestatedAnnual report
「Our company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system starting from the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosures for corporate tax, local corporate tax and tax-effect accounting comply with the “Practical Solution on Accounting and Disclosure under the Group Relief System” (Practical Issues Task Force No. 42).」
The Company continues its transition from the consolidated taxation system to the group sharing system and applies the related accounting treatment and disclosure in accordance with Practical Response Report No. 42. - FY2023-Q2RestatedAnnual report
「Our company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system starting from the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosures for corporate tax, local corporate tax and tax-effect accounting comply with the “Practical Solution on Accounting and Disclosure under the Group Relief System” (Practical Issues Task Force No. 42).」
The Company continues its transition from the consolidated taxation system to the group sharing system and applies the related accounting treatment and disclosure in accordance with Practical Response Report No. 42. - FY2023-Q1First statedAnnual report
「Our company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system starting from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate tax, local corporate tax and tax-effect accounting comply with the “Practical Solution on Accounting and Disclosure under the Group Relief System” (Practical Issues Task Force No. 42).」
Starting from the first quarter of the current consolidated fiscal year, transitioned from the consolidated taxation system to the group relief system and applied Practical Issues Task Force No. 42 to the related accounting treatment and disclosures.