Introduction of the Consolidated Taxation System and Transition to the Group Aggregation System
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group-wide taxation system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Accounting Treatment and Disclosure under the Group-Wide Taxation System.」
The company has continued the transition from the consolidated taxation system, which began in the first quarter, to the group tax sharing system, together with the related accounting treatment and disclosures. - FY2023-Q2RestatedAnnual 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 company has continued the transition from the consolidated taxation system, which began in the first quarter, to the group tax sharing system in the second quarter. - FY2023-Q1AchievedAnnual report
「The company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the consolidated fiscal year.」
The company implemented the transition from the consolidated taxation system to the group aggregation system from the first quarter of the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The company and its domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal year.」
The company has continued applying the consolidated taxation system, which began in the first quarter, in the third quarter. - FY2022-Q2RestatedAnnual report
「The company and its domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal year.」
The company has continued applying the consolidated taxation system, which began in the previous quarter, in the second-quarter report. - FY2022-Q1AchievedAnnual report
「The Company and its domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal year.」
The company began actually applying the consolidated taxation system from the current first quarter, ahead of the planned application from the next consolidated fiscal year. - FY2021First statedAnnual report
「The Company and certain consolidated subsidiaries applied for approval to adopt the consolidated taxation system during the current consolidated fiscal year. As the consolidated taxation system will apply from the following consolidated fiscal year, the Company has applied accounting treatment based on the assumption that the consolidated taxation system will be adopted from the current consolidated fiscal year.」
In preparation for applying the consolidated taxation system from the next consolidated fiscal year, the company has used the relevant accounting treatment as an assumption from the current fiscal year and has also disclosed the accounting treatment for deferred taxes related to the transition to the group tax sharing system.