Transition from the single-entity tax filing system to the group relief 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.
104 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company and its consolidated subsidiaries transitioned from the single-entity tax filing system to the group relief system beginning with the first quarter of the consolidated fiscal year. Accordingly, accounting and disclosure for corporate income tax, local corporate tax and tax-effect accounting are conducted in accordance with "Accounting and Disclosure Under the Group Relief System" (Practical Response Report No. 42, 12 August 2021).」
The transition from the single-entity tax filing system to the group relief system, together with the related accounting and disclosure requirements for corporate income tax and tax-effect accounting, remains in effect. - FY2023-Q2RestatedAnnual report
「The company and its consolidated subsidiaries transitioned from the single-entity tax filing system to the group relief system beginning with the first quarter of the consolidated fiscal year. Accordingly, accounting and disclosure for corporate income tax, local corporate tax and tax-effect accounting are conducted in accordance with "Accounting and Disclosure Under the Group Relief System" (Practical Response Report No. 42, 12 August 2021).」
The transition from the single-entity tax filing system to the group relief system, together with the related accounting and disclosure requirements for corporate income tax and tax-effect accounting, remains in effect. - FY2023-Q1First statedAnnual report
「The company and its consolidated subsidiaries are transitioning from the stand-alone taxation system to the consolidated taxation system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate tax, local corporate tax and tax-effect accounting are being handled in accordance with Practical Response Report No. 42, “Accounting and Disclosure under the Consolidated Taxation System” (12 August 2021).」
From the first quarter of FY2023, the company and its consolidated subsidiaries transitioned from the single-entity tax filing system to the group relief system and applied new accounting and disclosure requirements for corporate income tax, local corporate tax and tax-effect accounting.