Transition to the Group Tax-Sharing System
First written in FY2024-Q1. 2 of 5 entries say "Restated". Latest entry: FY2025.
0 other companies' latest entry also says "Other".
- FY2025Change to the receipt and payment of group tax-effect amountsAnnual report
「The company and certain consolidated subsidiaries have applied the group aggregation system since the previous consolidated fiscal year and had not been exchanging group tax-effect amounts. From the current consolidated fiscal year, this treatment has been changed so that group tax-effect amounts are exchanged.」
While continuing to apply the group aggregation system, the company changed its treatment from the current fiscal year to exchange group tax-effect amounts. - FY2025-H1Change to the receipt and payment of group tax-effect amountsAnnual report
「The company and certain consolidated subsidiaries have applied the group aggregation system since the previous consolidated fiscal year and had not been exchanging group tax-effect amounts. From the current consolidated fiscal year, this treatment has been changed so that group tax-effect amounts are exchanged.」
While continuing to apply the group aggregation system, the company has changed its treatment from the current consolidated fiscal year to exchange group tax-effect amounts. It states that this has had no impact on the interim consolidated financial statements. - FY2024-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated tax payment system to the group aggregation system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes and local corporate taxes comply with the Practical Solution on the Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force No. 42”).」
The company has continued to describe the transition to the group aggregation system and the associated accounting treatment and disclosure for corporate income taxes and other taxes. - FY2024-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated tax payment system to the group aggregation system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes and local corporate taxes comply with the Practical Solution on the Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force No. 42”).」
The company has continued to describe the transition to the group aggregation system and the associated accounting treatment and disclosure for corporate income taxes and other taxes. - FY2024-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated tax payment system to the group aggregation system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes and local corporate taxes comply with the Practical Solution on the Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force No. 42”).」
The company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group aggregation system from the first quarter of the current consolidated fiscal year. The related accounting treatment has been applied to tax-effect accounting since the end of the previous consolidated fiscal year.