Transition to the Group Tax-Sharing System
First written in FY2026-H1. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
1 other company's latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「From the current interim consolidated accounting period, the company and certain consolidated subsidiaries have transitioned from the consolidated taxation system for individual entities to the group sharing system.」
The transition from the consolidated taxation system for individual entities to the group sharing system, which began in the previous interim period, has also been applied to tax-effect accounting and disclosure in the current fiscal year. - FY2026-H1First statedAnnual report
「From the current interim consolidated accounting period, the company and certain consolidated subsidiaries have transitioned from the consolidated taxation system for individual entities to the group sharing system. Accordingly, the accounting treatment and disclosure for corporate and local corporate taxes and tax-effect accounting comply with the Practical Solution on the Accounting and Disclosure under the Group Sharing System (Practical Solution Report No. 42, 12 August 2021).」
From the current interim consolidated accounting period, the company and certain consolidated subsidiaries transitioned from the consolidated taxation system for individual entities to the group sharing system.