Application of the Consolidated Taxation System
First written in FY2018-Q1. 5 of 8 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
7 other companies' latest entry also says "Achieved".
- FY2023-Q2AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The transition from the consolidated taxation system to the group aggregation system announced in the previous fiscal year was implemented from the first quarter. - FY2022RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries will transition from the consolidated taxation system to the group tax sharing system from the next consolidated fiscal year.」
The policy of applying the transition from the consolidated taxation system to the group aggregation system from the next consolidated fiscal year was reconfirmed. - FY2022-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries apply the transitional tax-effect accounting treatment in connection with the transition to the group tax sharing system.」
The tax accounting treatment associated with the transition to the group aggregation system continues to be disclosed. - FY2022-Q2RestatedAnnual report
「With respect to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and matters for which the single-company taxation system was revised in connection with that transition, the company and certain domestic consolidated subsidiaries apply the provisions of the tax laws before the amendment under Paragraph 3 of the Practical Solution on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax Sharing System.」
The tax accounting treatment associated with the transition from the consolidated taxation system to the group aggregation system continues to be disclosed. - FY2021-Q1ReframedAnnual report
「The company and certain domestic consolidated subsidiaries apply the provisions of the tax laws before the amendments to the transition to the group relief system and to items for which the single-company tax filing system was revised in connection with that transition.」
The tax accounting treatment associated with the transition from the consolidated taxation system to the group aggregation system was presented, and the tax system's position was revised to reflect the transition. - FY2018RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system since the current consolidated fiscal year.」
The application of the consolidated taxation system from the current fiscal year continues to be disclosed. - FY2018-Q3RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the current consolidated fiscal year.」
The application of the consolidated taxation system from the first quarter was reiterated in the supplementary information. - FY2018-Q1First statedAnnual report
「The company and certain consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the current consolidated fiscal year.」
The consolidated taxation system was applied to the company and certain consolidated subsidiaries from the first quarter of the current consolidated fiscal year.