Application of the Consolidated Taxation System
First written in FY2019-Q1. 6 of 9 entries say "Restated". Latest entry: FY2023-Q3.
15 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries are transitioning from the consolidated taxation system to the group aggregation system from the first-quarter consolidated accounting period. Accordingly, the accounting treatment and disclosures for corporate income tax, local corporate tax and tax-effect accounting follow the Practical Response Report No. 42, “Accounting Treatment and Disclosure under the Group Aggregation System” (12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition from the consolidated taxation system to the group aggregation system, and the accounting treatment and disclosures based on Practical Response Report No. 42, have been reiterated. - FY2023-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries are transitioning from the consolidated taxation system to the group aggregation system from the first-quarter consolidated accounting period. Accordingly, the accounting treatment and disclosures for corporate income tax, local corporate tax and tax-effect accounting follow the Practical Response Report No. 42, “Accounting Treatment and Disclosure under the Group Aggregation System” (12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition from the consolidated taxation system to the group aggregation system, and the accounting treatment and disclosures based on Practical Response Report No. 42, have been reiterated. - FY2023-Q1AdvancedAnnual report
「The company and certain domestic consolidated subsidiaries are transitioning from the consolidated taxation system to the group aggregation system from the first-quarter consolidated accounting period. Accordingly, the accounting treatment and disclosures for corporate income tax, local corporate tax and tax-effect accounting follow the Practical Response Report No. 42, “Accounting Treatment and Disclosure under the Group Aggregation System” (12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition from the consolidated taxation system to the group aggregation system was implemented from the first-quarter consolidated accounting period, with the related accounting treatment and disclosures for corporate income tax and tax-effect accounting following the new practical response report. - FY2021-Q3RestatedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
The accounting treatment of tax-effect accounting accompanying the transition to the group aggregation system has been reiterated with no material change from the previous quarter. - FY2021-Q2RestatedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
The accounting treatment of tax-effect accounting accompanying the transition to the group aggregation system has been reiterated with no material change from the previous quarter. - FY2021-Q1ReframedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
The topic concerning application of the former consolidated taxation system has developed into the accounting treatment of tax-effect accounting accompanying the transition to the newly established group aggregation system. - FY2019-Q3RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the current consolidated fiscal year.」
The application of the consolidated taxation system from the first-quarter consolidated accounting period has been reiterated. - FY2019-Q2RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the current consolidated fiscal year.」
The application of the consolidated taxation system from the first-quarter consolidated accounting period has been reiterated. - FY2019-Q1First statedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the current consolidated fiscal year.」
The company and certain consolidated subsidiaries began applying the consolidated taxation system from the first-quarter consolidated accounting period.