Application of Tax-Effect Accounting in Connection with the Transition to the Group Tax Sharing System
First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
72 other companies' latest entry also says "Achieved".
- FY2023AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the current fiscal year.」
The Company implemented the transition to the group tax-sharing system from the current fiscal year and has applied the accounting and disclosure requirements following the transition. - FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The Company continues to transition to the group tax-sharing system and apply the related accounting and disclosure. - FY2023-Q1AdvancedAnnual report
「The Company and certain 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 consolidated fiscal year.」
The Company implemented the transition to the group tax-sharing system from the first quarter of the current consolidated fiscal year and began accounting for and disclosing the transition in accordance with Implementation Guidance No. 42. - FY2022-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries are transitioning to the consolidated taxation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020).」
The company continues to disclose the treatment of tax-effect accounting associated with the transition to the group-wide tax sharing system. - FY2022-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries, in relation to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and items for which the standalone taxation system was revised in conjunction with that transition, apply the Practical Solution on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax Sharing System.」
The company continues to disclose the treatment of tax-effect accounting associated with the transition to the group-wide tax sharing system. - FY2022-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries apply the provisions of the tax laws before the amendments to the transition to the group relief system and to items for which the single-company tax filing system was revised in connection with that transition.」
In accounting for tax effects arising from the transition to the group tax-sharing system, deferred tax assets and deferred tax liabilities are recognized using the provisions of the tax laws before amendment, based on the prescribed implementation guidance.