Sakura Kcs (4761) · PolicyFirst stated

Transition to the Group Aggregate Taxation System

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Same theme, other companies

Transition from the single-entity tax filing system to the group relief systemA theme 25 companies write about · 1 as a headwind · 0 as a tailwind

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Full recordFilings, disclosures and news, newest first

FY2027-H1First statedAnnual report
「The Company and its consolidated subsidiaries have transitioned from the consolidated tax payment system for individual entities to the group tax sharing system from the current interim consolidated accounting period. Accordingly, the accounting treatment and disclosure for corporate tax, local corporate tax and tax-effect accounting follow the provisions of the Practical Response Report No. 42, "Accounting Treatment and Disclosure under the Group Tax Sharing System," dated 12 August 2021.」
From the current interim consolidated accounting period, the Company transitioned from the consolidated tax payment system for individual entities to the group tax sharing system, and the accounting treatment and disclosure of corporate income taxes and tax-effect accounting have been conducted in accordance with the relevant Practical Response Report.

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