Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
7 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「From the current fiscal year, the Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system for individual companies to the group tax sharing system.」
The transition to the group tax sharing system and the related treatment of corporate income taxes and tax-effect accounting are also described for the full fiscal year. - FY2023-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, the Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system for individual companies to the group tax sharing system. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting follow the “Accounting and Disclosure under the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
The transition to the group tax sharing system from the first quarter and the related accounting and disclosure treatment are restated. - FY2023-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, the Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system for individual companies to the group tax sharing system. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting follow the “Accounting and Disclosure under the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
The transition to the group tax sharing system from the first quarter and the related accounting and disclosure treatment are restated. - FY2023-Q1First statedAnnual report
「From the first quarter of the current fiscal year, the Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system for individual companies to the group tax sharing system. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting follow the “Accounting and Disclosure under the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021).」
From the first quarter of the current fiscal year, the Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system for individual companies to the group tax sharing system and applied the new treatment to the accounting and disclosure of related corporate income taxes, local corporate taxes and tax-effect accounting.