Transition to the Group Aggregation Taxation System
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2026.
10 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Company and its domestic consolidated subsidiaries apply the group tax sharing system.」
The application of the group tax sharing system introduced in the previous interim period continued in the annual results. - FY2025RestatedAnnual report
「The company and its domestic consolidated subsidiaries have applied the group tax sharing system from the current consolidated fiscal year.」
The group tax sharing system, introduced in the previous interim period, continued to be applied in the annual results, with the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting conducted under the system. - FY2025-H1First statedAnnual report
「The company and its domestic consolidated subsidiaries transitioned from the individual tax payment system to the group tax sharing system beginning in the current interim consolidated accounting period. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting follow the "Accounting and Disclosure Treatment When Applying the Group Tax Sharing System" (Practical Response Report No. 42, 12 August 2021; hereinafter, "Practical Response Report No. 42").」
Beginning in the current interim consolidated accounting period, the company and its domestic consolidated subsidiaries transitioned from the individual tax payment system to the group tax sharing system, changing the accounting treatment and disclosure methods for corporate income taxes, local corporate taxes and tax-effect accounting.