Tax-Effect Accounting Following the Transition to the Group Tax-Sharing System
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
71 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year.」
The transition to the group tax sharing system was implemented from the first quarter of the current consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries, with respect 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 items for which the single-company tax payment system was revised in connection with the transition to the group tax sharing system, in accordance with the treatment prescribed in Paragraph 3 of the Practical Response Report No. 39, “Treatment of the Application of Tax Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Tax Sharing System” (31 March 2020),」
The accounting policy for tax-effect accounting accompanying the transition to the group tax sharing system continued to be disclosed. - FY2022-Q1First statedAnnual report
「The Company and certain domestic consolidated subsidiaries, with respect 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 items for which the single-company tax payment system was revised in connection with the transition to the group tax sharing system,」
It was disclosed for the first time that, regarding tax-effect accounting accompanying the transition to the group tax sharing system, deferred tax assets and liabilities were accounted for based on the provisions of the tax laws before the amendments, in accordance with the Practical Response Report.