Transition from the Consolidated Taxation System to the Group Aggregation System
First written in FY2021-Q1. 4 of 7 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
104 other companies' latest entry also says "Restated".
- 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.」
The accounting treatment following the transition to the consolidated taxation system from the first quarter continues to be disclosed in the second quarter. - FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year.」
The company implemented the transition to the group tax sharing system from the first quarter of the current consolidated fiscal year, rather than from the next consolidated fiscal year as previously scheduled. - FY2022AdvancedAnnual report
「The Company and certain domestic consolidated subsidiaries will transition from the consolidated taxation system to the group tax sharing system from the next consolidated fiscal year.」
The Company planned to transition to the consolidated taxation system from the following consolidated fiscal year and disclosed the transitional treatment for tax-effect accounting accompanying the transition. - FY2022-Q1RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries are transitioning to the consolidated taxation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020).」
The Company continues to disclose the transitional treatment for tax-effect accounting accompanying the transition to the consolidated taxation system. - FY2021RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries are transitioning to the consolidated taxation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020).」
The Company continues to disclose the transitional treatment for tax-effect accounting accompanying the transition to the consolidated taxation system. - FY2021-Q3RestatedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
With respect to tax-effect accounting accompanying the transition to the consolidated taxation system, the Company has reaffirmed the transitional accounting treatment based on the Practical Response Report. - FY2021-Q1First statedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
With respect to tax-effect accounting accompanying the transition to the consolidated taxation system, the Company disclosed accounting treatment applying the tax law before the amendment based on the Practical Response Report.