Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
105 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
連結納税制度からグループ通算制度への移行と、それに伴う法人税・税効果会計の処理および開示を再確認している。 - FY2023-Q2RestatedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
連結納税制度からグループ通算制度への移行と、それに伴う法人税・税効果会計の処理および開示を再確認している。 - FY2023-Q1First statedAnnual report
「The company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are conducted in accordance with the Practical Solution on Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force Report No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force Report No. 42”).」
2022年4月1日から、当社および国内連結子会社が連結納税制度からグループ通算制度へ移行し、法人税・地方法人税・税効果会計の処理および開示を新制度に従うこととした。