Sharp (6753) · PolicyRestated
Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Tax Effect Accounting in Connection with the Transition to the Group Taxation SystemA theme 315 companies write about · 0 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
104 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 316 threads.Full recordFilings, disclosures and news, newest first
- FY2023RestatedAnnual report
「当社は、当事業年度から、連結納税制度からグループ通算制度へ移行しております。」
連結納税制度からグループ通算制度への移行と、実務対応報告第42号に基づく会計処理・開示を年度決算でも確認している。 - FY2023-Q2First statedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter. Accordingly, the accounting and disclosure treatment for corporation tax, local corporation tax and tax effect accounting is conducted in accordance with Practical Solution on the Accounting and Disclosure under the Group Tax Sharing System (ASBJ PITF No. 42, 12 August 2021, hereinafter “ASBJ PITF No. 42”).」
第1四半期から連結納税制度をグループ通算制度へ移行し、法人税・地方法人税及び税効果会計の処理・開示に実務対応報告第42号を適用している。