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Eltes (3967) · PolicyRestated

Application of the Consolidated Taxation System

First written in FY2020-Q1. 5 of 9 entries say "Restated". Latest entry: FY2026.

9entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2020-Q3RestatedFY2021-Q2 – FY2021AdvancedFY2023 – FY2024-Q12019: 220192020: 320202021: 120212022: 020222023: 220232024: 020242025: 020252026: 12026
Same theme, other companies
Transition from the Consolidated Taxation System to the Standalone Taxation SystemA theme 81 companies write about · 0 as a headwind · 3 as a tailwind

The whole theme swung hardest in 2020: 6 of 26 companies on the "Worse" side.

37 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 81 companies compared. The sentences above are computed from all 81.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「The Company and certain consolidated subsidiaries apply the group aggregation system.」

    The Group continues to apply the group aggregation system, having transitioned from the consolidated taxation system.
  2. FY2024-Q1AchievedAnnual report

    「The Company and certain domestic consolidated subsidiaries have 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 implemented the transition to the group tax sharing system from the first quarter of the current consolidated fiscal year, rather than from the next consolidated fiscal year as previously scheduled.
  3. FY2023AdvancedAnnual report

    「The Company and its consolidated subsidiaries will transition from the consolidated taxation system to the group aggregation system from the next consolidated fiscal year.」

    The Company explicitly stated that it plans to apply the transition from the consolidated taxation regime to the group aggregation system from the following consolidated fiscal year, and specified its policy for applying the accounting treatment and disclosure requirements related to the transition.
  4. FY2021RestatedAnnual report

    「The consolidated taxation system is applied.」

    The Company continues to apply the consolidated taxation regime and the tax-effect accounting treatment associated with the transition to the group aggregation system.
  5. FY2021-Q2RestatedAnnual report

    「For the Company and its 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 regime was reviewed in conjunction with that transition, under paragraph 3 of the Practical Response Report “Application of Tax Effect Accounting to the Transition from the Consolidated Taxation Regime to the Group Aggregation System” (Practical Response Report No. 39, 31 March 2020),」

    The Company continues to apply the tax-effect accounting treatment associated with the transition from the consolidated taxation regime to the group aggregation system.
  6. FY2021-Q1ReframedAnnual report

    「With respect 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 single-company tax payment system was revised in conjunction with that transition, the company and its consolidated subsidiaries did not apply the provisions of Paragraph 44 of the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), pursuant to Paragraph 3 of the Practical Solution on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax Sharing System (ASBJ PITF No. 39, 31 March 2020). Accordingly, deferred tax assets and deferred tax liabilities were measured based on the provisions of the tax laws before amendment.」

    In addition to the previous application of the consolidated taxation regime, the Company describes the tax-effect accounting treatment associated with the transition to the group aggregation system.
  7. FY2020-Q3RestatedAnnual report

    「The Company and its group have applied the consolidated taxation regime from the first quarter of the consolidated fiscal year.」

    The Company continues to apply the consolidated taxation regime from the first quarter of the consolidated fiscal year.
  8. FY2020-Q2RestatedAnnual report

    「The Company and its group have applied the consolidated taxation regime from the first quarter of the consolidated fiscal year.」

    The Company continues to apply the consolidated taxation regime from the first quarter of the consolidated fiscal year.
  9. FY2020-Q1First statedAnnual report

    「The Group has applied the consolidated taxation system from the beginning of the first quarter of the current fiscal year.」

    The Company has applied the consolidated taxation regime to the group's tax treatment from the first quarter of the current consolidated fiscal year.
Moved together

"Expanding Big Data-Based Insider Threat Detection Services and Cross-Selling" moved the same way as this thread, in the same document, in 2 of its 9 moves.

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  1. ★This thread
  2. 1Expanding Big Data-Based Insider Threat Detection Services and Cross-Selling2×
  3. 2Development of Security DX Products Through AIK order and AIK assign2×
  4. 3Developing the AI Security Business Into the Next Core Business2×
  5. 4Developing the DX Promotion Business Into a Future Core Business2×
  6. 5Strengthening the Management Foundation Through Recruitment and Ongoing Training2×
  7. 6Promoting DX for Local Governments and Companies Through the Digital PFI Initiative2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Application of the Consolidated Taxation System | Eltes Co.,Ltd. (3967) | Komori