Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
70 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The company and its domestic consolidated subsidiaries 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 transition from the consolidated taxation system to the group totalization system was implemented from the first quarter of fiscal 2022. - FY2021-Q1RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the treatment set out in Paragraph 3 of the Practical Response Report No. 39, "Accounting Treatment for the Application of Tax Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Totalization System" (31 March 2020), to amounts of deferred tax assets and deferred tax liabilities relating to the transition to the group totalization system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and matters for which the single-entity taxation system was reviewed in connection with that transition. Accordingly, these amounts are based on the provisions of the tax laws before amendment.」
The Company applied the accounting treatment for tax-effect accounting associated with the transition to the group totalization system and calculated deferred tax assets and deferred tax liabilities based on the tax laws before amendment. - FY2020First statedAnnual report
「Accounting treatment for the application of tax-effect accounting in connection with the transition from the consolidated taxation system to the group totalization system」
The Company applied the accounting treatment for tax-effect accounting associated with the transition to the group totalization system and calculated deferred tax assets and deferred tax liabilities based on the tax laws before amendment.