Transition 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 its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
The Company continues its transition from the consolidated taxation system to the group sharing system and applies the related accounting treatment and disclosure in accordance with Practical Response Report No. 42. - FY2023-Q2RestatedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
The Company reconfirmed its transition from the consolidated taxation system to the group sharing system and its continued compliance with Practical Response Report No. 42 for the related accounting treatment and disclosure. - FY2023-Q1First statedAnnual report
「The Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group sharing system from the first quarter of the current fiscal year. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
The Company transitioned from the consolidated taxation system to the group sharing system, and has applied the related accounting treatment and disclosure in accordance with Practical Response Report No. 42 from the first quarter of the current fiscal year. The impact of the change in accounting policies is deemed to be nil.