Preparations for Applying the Group Tax Sharing System in the Fiscal Year Ending March 2023
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
104 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company and its consolidated subsidiaries have applied the group tax sharing system from the first quarter of the consolidated accounting period. Accordingly, the accounting treatment and disclosure of corporate tax, local corporate tax and tax-effect accounting follow the “Guidance on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
The application of the group tax sharing system from the first quarter and the related accounting treatment and disclosure have continued through the current third quarter. - FY2023-Q2RestatedAnnual report
「The Company and its consolidated subsidiaries have applied the group tax sharing system from the first quarter of the consolidated accounting period. Accordingly, the accounting treatment and disclosure of corporate tax, local corporate tax and tax-effect accounting follow the “Guidance on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
The application of the group tax sharing system from the first quarter and the related accounting treatment and disclosure have continued in the current quarter. - FY2023-Q1AchievedAnnual report
「The Company and its consolidated subsidiaries have applied the group tax sharing system from the current first quarter of the consolidated accounting period. Accordingly, the accounting treatment and disclosure of corporate tax, local corporate tax and tax-effect accounting follow the “Guidance on Accounting Treatment and Disclosure When Applying the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
The group tax sharing system, which had been scheduled for application from the beginning of the fiscal year ending March 2023, was actually applied from the current first quarter of the consolidated accounting period. - FY2022First statedAnnual report
「The company plans to apply from the beginning of the fiscal year ending March 2023 the accounting treatment and disclosure guidance for applying the group tax sharing system (Practical Response Report No. 42, 12 August 2021).」
The document first states that the company plans to apply, from the beginning of the fiscal year ending March 2023, the accounting treatment and disclosure requirements for corporate tax, local corporate tax and tax-effect accounting associated with the transition to the group tax sharing system.