Application of the Consolidated Taxation System
First written in FY2019-Q2. 6 of 9 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 6 of 26 companies on the "Worse" side.
37 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Our company and its domestic consolidated subsidiaries changed from the consolidated taxation system to the group relief system from the first-quarter consolidated accounting period.」
The company reconfirmed that it had begun the transition from the consolidated taxation system to the group aggregation system in the first quarter and continued the related accounting treatment and disclosures. - FY2023-Q2RestatedAnnual report
「Our company and its domestic consolidated subsidiaries changed from the consolidated taxation system to the group relief system from the first-quarter consolidated accounting period.」
The company reconfirmed that it had begun the transition from the consolidated taxation system to the group aggregation system in the first quarter and continued the related accounting treatment and disclosures. - FY2023-Q1ReframedAnnual report
「The company and its domestic consolidated subsidiaries 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 actually transitioned from the former consolidated taxation system to the group aggregation system and applied the related accounting treatment and disclosures. - FY2022-Q3RestatedAnnual report
「The company and its domestic consolidated subsidiaries, with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and items for which the single-entity taxation system was reviewed in conjunction with the transition to the group aggregation system,」
Continued disclosure of the accounting treatment for income taxes associated with the transition from the consolidated taxation system to the group aggregation system. - FY2022-Q1RestatedAnnual report
「The company and its domestic consolidated subsidiaries, with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and items for which the single-entity taxation system was reviewed in conjunction with the transition to the group aggregation system,」
Continued disclosure of the accounting treatment for income taxes associated with the transition from the consolidated taxation system to the group aggregation system. - FY2021-Q1ReframedAnnual report
「For items relating to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and to revisions to the single-company taxation system made in conjunction with that transition, we apply the treatment set out in Paragraph 3 of Practical Solution No. 39, Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Aggregation System, without applying Paragraph 44 of the Guidance on Recoverability of Deferred Tax Assets. Accordingly, deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before amendment.」
In addition to the previous application of the consolidated taxation system, the company included additional information on the accounting treatment for income taxes associated with the transition to the group aggregation system. - FY2020RestatedAnnual report
「The company and its domestic consolidated subsidiaries apply the consolidated taxation system.」
Continued disclosure of the application of the consolidated taxation system. - FY2019-Q3RestatedAnnual report
「The company and its domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal year.」
The company reconfirmed in additional information that it had applied the consolidated taxation system from the first quarter. - FY2019-Q2First statedAnnual report
「The company and its domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal year.」
The company stated that it had applied the consolidated taxation system to the company and its domestic consolidated subsidiaries from the first quarter.