Application of the Consolidated Taxation System
First written in FY2018-Q3. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system from the first quarter under review. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes, and tax-effect accounting are addressed under the “Accounting Treatment and Disclosure of the Group Relief System.”」
It continues to apply the transition from the consolidated taxation system to the group relief system, together with the related accounting treatment and disclosures. - FY2023-Q2AchievedAnnual 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.」
It confirms that the planned transition from the consolidated taxation system to the group relief system was implemented from the first quarter under review. - FY2022Plans to transition to the group relief system specifiedAnnual report
「The Company and its consolidated subsidiaries will transition from the consolidated taxation system to the group aggregation system from the next consolidated fiscal year.」
It specified that the accounting and tax framework would change from continued application of the consolidated taxation system to a plan to transition to the group relief system in the following fiscal year. - FY2020RestatedAnnual report
「The consolidated taxation system is applied.」
Application of the consolidated taxation system continues. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
It continues to disclose that, from the beginning of the first quarter under review, it applied revisions to the accounting standard for tax-effect accounting and changed the presentation categories for deferred tax assets and liabilities. - FY2018RestatedAnnual report
「The consolidated taxation system has been applied from the current consolidated fiscal year.」
It confirms that application of the consolidated taxation system began in the fiscal year under review as the accounting policy for the full year. - FY2018-Q3First statedAnnual report
「The Company and its consolidated subsidiaries have applied the consolidated taxation system since the first quarter.」
It states that the company and its consolidated subsidiaries began applying the consolidated taxation system from the first quarter under review.