Transition to the group tax sharing system
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
7 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system from the first quarter of the current fiscal year.」
The transition from the single-entity taxation system to the group tax-sharing system continues to be disclosed. - FY2023-Q2First statedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the single-entity taxation system to the group tax-sharing system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure of corporate and local corporate income taxes and tax-effect accounting follow "Accounting Treatment and Disclosure under the Group Tax-Sharing System" (Practical Response Report No. 42, 12 August 2021).」
The Company and certain domestic consolidated subsidiaries transitioned from the single-entity taxation system to the group tax-sharing system from the first quarter of the current consolidated fiscal year.