Tax-Effect Accounting Associated with the Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2021-Q3. 3 of 5 entries say "Restated". Latest entry: FY2023-Q1.
72 other companies' latest entry also says "Achieved".
- 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 planned transition from the consolidated taxation system to the group tax-sharing system was implemented beginning with the first quarter of the current consolidated fiscal year, and the related accounting treatment and disclosures were applied. - FY2022-Q3RestatedAnnual report
「For the company and certain domestic consolidated subsidiaries, amounts of deferred tax assets and deferred tax liabilities relating to the transition to the group tax-sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and to items for which the standalone taxation system was reviewed in connection with that transition are calculated based on the provisions of tax laws before the amendments, pursuant to paragraph 3 of Practical Response Report No. 39, "Accounting Treatment for Applying Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax-Sharing System" (31 March 2020).」
The accounting treatment for tax effects accompanying the transition from the consolidated taxation system to the group tax-sharing system continues to be applied in the third quarter. - FY2022-Q1RestatedAnnual report
「The company and certain domestic consolidated subsidiaries base the amounts of deferred tax assets and deferred tax liabilities on the provisions of the tax laws before amendment.…」
The accounting treatment for tax effects accompanying the transition from the consolidated taxation system to the group tax-sharing system continues to be applied in the first quarter. - FY2021RestatedAnnual report
「The company and certain domestic consolidated subsidiaries base the amounts of deferred tax assets and deferred tax liabilities on the provisions of the tax laws before amendment.…」
The tax-effect accounting treatment associated with the transition from the consolidated taxation system to the group aggregation system continues to be applied in the annual financial statements. - FY2021-Q3First statedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the provisions of Practical Solution Report No. 39, “Accounting Treatment for Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax-Sharing System,” and measure deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before amendment.」
In connection with the transition to the group tax-sharing system, the company and certain domestic consolidated subsidiaries have applied the accounting treatment of calculating deferred tax assets and liabilities based on tax laws before the amendments.