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.
104 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are in accordance with the Practical Solution on the Accounting Treatment and Disclosure for Applying the Group Tax Sharing System (Practical Solution Report No. 42, 12 August 2021; hereinafter, “Practical Solution Report No. 42”).」
Reconfirmed the transition to the group tax sharing system from the first quarter and the accounting treatment and disclosure based on Practical Response Report No. 42. - FY2023-Q2RestatedAnnual report
「The Company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are in accordance with the Practical Solution on the Accounting Treatment and Disclosure for Applying the Group Tax Sharing System (Practical Solution Report No. 42, 12 August 2021; hereinafter, “Practical Solution Report No. 42”).」
Reconfirmed the transition to the group tax sharing system from the first quarter and the accounting treatment and disclosure based on Practical Response Report No. 42. - FY2023-Q1First statedAnnual report
「The company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the beginning of the first quarter of the current fiscal year.」
Moved to the group tax sharing system from the first quarter of the current consolidated fiscal year and applied Practical Response Report No. 42 to the accounting treatment and disclosure of corporate and local corporate taxes and tax-effect accounting.