Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 1 of 2 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 certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The Company continues its transition from the consolidated taxation system to the group sharing system and applies the related accounting treatment and disclosure in accordance with Practical Response Report No. 42. - FY2023-Q1First statedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system beginning with the first quarter of the current consolidated fiscal year. Accordingly, the accounting and disclosure for corporate and local taxes and tax-effect accounting comply with “Accounting and Disclosure under the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
Transitioned from the consolidated taxation system to the group tax sharing system beginning in the first quarter and applied Practical Response Report No. 42 to the related tax and tax-effect accounting.