Transition to the Group Tax-Sharing System
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
15 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Company and its domestic consolidated subsidiaries have applied the group taxation system from the current consolidated fiscal year.」
The application following the transition from the consolidated taxation system to the group tax sharing system was confirmed for the full year. - FY2024-Q3RestatedAnnual report
「Our company and its domestic consolidated subsidiaries changed from the consolidated taxation system to the group relief system from the first-quarter consolidated accounting period.」
The transition from the consolidated taxation system to the group tax sharing system, and the related accounting treatment and disclosures, continue. - FY2024-Q1First statedAnnual report
「The company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system from the beginning of 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 conducted in accordance with the Practical Solution on Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force Report No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force Report No. 42”).」
The company transitioned from the consolidated taxation system to the group tax sharing system and applied Practical Response Report No. 42 to the related accounting treatment and disclosures for corporate income taxes and tax-effect accounting.