Transition from the Consolidated Taxation System to the Group Aggregation System
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023.
17 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 applies the group tax sharing system and accounts for and discloses corporate taxes, local corporate taxes, and tax-effect accounting accordingly. - FY2023-Q3RestatedAnnual report
「The Company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system from the first quarter of the current fiscal year. Accordingly, accounting and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting are conducted in accordance with "Accounting Treatment and Disclosure for Applying the Group Relief System."」
The company continues to account for and disclose corporate taxes and tax-effect accounting under the group tax sharing system adopted from the first quarter. - FY2023-Q1First statedAnnual report
「The company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current fiscal year. Accordingly, the accounting and disclosure of corporate and local corporate taxes and tax-effect accounting are conducted in accordance with the Accounting and Disclosure Treatment when Applying the Group Tax Sharing System.」
From the first quarter of the current fiscal year, the company transitioned to the group tax sharing system and changed the accounting and disclosure methods for corporate taxes, local corporate taxes, and tax-effect accounting.