Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
8 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated tax payment system for individual companies to the group tax sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income tax, local corporate tax and tax-effect accounting comply with the Practical Response Report No. 42, “Accounting Treatment and Disclosure when Applying the Group Tax Sharing System” (12 August 2021).」
The company has reaffirmed the transition to the group tax sharing system and the application of the related accounting treatment and disclosure requirements. - FY2023-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated tax payment system for individual companies to the group tax sharing system from the first quarter of the current fiscal year. Accordingly, the accounting treatment and disclosure of corporate income tax, local corporate tax and tax-effect accounting comply with the Practical Response Report No. 42, “Accounting Treatment and Disclosure when Applying the Group Tax Sharing System” (12 August 2021).」
From the first quarter of the current fiscal year, the company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system for individual companies to the group tax sharing system and applied the Practical Response Report on the accounting treatment and disclosure of corporate income tax, local corporate tax and tax-effect accounting.