Transition to the group tax sharing system
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2023RestatedAnnual report
「The Group has applied the group aggregation system from the current consolidated fiscal year.」
The Group continues to disclose that it has applied the group aggregation system from the current consolidated fiscal year. - FY2023-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, our company and its domestic consolidated subsidiaries transitioned from the separate taxation system to the group tax-sharing system.」
The notes continue to disclose that the Company changed to the group aggregation system beginning in the first quarter. - FY2023-Q2RestatedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the single-entity taxation system to the consolidated taxation system at the beginning of the first quarter consolidated accounting period.」
The notes continue to disclose that the Company changed from the consolidated tax payment system to the group aggregation system beginning in the first quarter. - FY2023-Q1First statedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the single-entity taxation system to the consolidated taxation system at the beginning of the first quarter consolidated accounting period.」
From the first quarter of the current consolidated accounting period, the Company changed from the consolidated tax payment system to the group aggregation system and applied the related accounting and disclosure for corporate tax, local corporate tax and tax-effect accounting.