Transition from the consolidated taxation system to the group tax sharing 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.
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.」
連結納税制度からグループ通算制度への移行と、関連する会計処理・開示を再確認している。 - FY2023-Q2RestatedAnnual 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.」
連結納税制度からグループ通算制度への移行と、実務対応報告第42号に基づく会計処理・開示を再確認している。 - FY2023-Q1First statedAnnual report
「The Company and certain 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 consolidated fiscal year. Accordingly, accounting and disclosure for corporate and local taxes and tax effect accounting comply with the “Implementation Guidance on Accounting and Disclosure under the Group Tax Sharing System” (ASBJ Practical Issues Task Force Report No. 42, 12 August 2021).」
当社および一部の国内連結子会社が当四半期からグループ通算制度へ移行し、関連する法人税・税効果会計の処理および開示を実務対応報告第42号に従うこととした。