Preparation for the Introduction of the Consolidated Taxation System and Response to the Transition to the Group Aggregation System
First written in FY2021-Q3. 3 of 8 entries say "Restated". Latest entry: FY2026.
19 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Company and its consolidated subsidiaries apply the group aggregation system.」
The Group continues to apply the group aggregation system, having transitioned from the consolidated taxation system. - FY2025RestatedAnnual report
「The Company and its consolidated subsidiaries apply the group aggregation system.」
The Group continues to apply the group aggregation system, having transitioned from the consolidated taxation system. - FY2023-Q3RestatedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system.」
The Company continues to apply the accounting treatment following the transition to the group aggregation system. - FY2023-Q1AchievedAnnual report
「The company and its consolidated subsidiaries have changed from the previously applied consolidated taxation system to the group aggregation system, effective from the first quarter of the current consolidated fiscal year.」
The transition from the consolidated taxation system to the group aggregation system planned in the prior period was implemented from the first quarter of the consolidated fiscal year. - FY2022ReframedAnnual report
「The Company and its consolidated subsidiaries will transition from the consolidated taxation system to the group tax sharing system beginning in the following consolidated fiscal year.」
The focus has shifted from applying the consolidated taxation system to preparing for the transition to the group aggregation system in the following consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「The Company and its consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the consolidated fiscal year.」
For the consolidated taxation system, the Company has progressed from the prior period’s approval application and planned implementation stage to actual implementation from the current quarterly accounting period. - FY2021AdvancedAnnual report
「The Company and its consolidated subsidiaries applied for approval to use the consolidated taxation system during the consolidated fiscal year, and the system became applicable from the following consolidated fiscal year. Accordingly, from the consolidated fiscal year, they have accounted for transactions on the assumption that the consolidated taxation system applies.」
For the consolidated taxation system, the approval application and planned implementation from the following consolidated fiscal year have progressed from the planning stage to the implementation decision stage. - FY2021-Q3First statedAnnual report
「The Company and its consolidated subsidiaries applied for approval to use the consolidated taxation system during the cumulative third quarter of the fiscal year and were scheduled to apply the system from the following consolidated fiscal year. Accordingly, from the cumulative third quarter of the fiscal year, they have accounted for transactions on the assumption that the consolidated taxation system will apply, in accordance with the Practical Solution on the Accounting for Tax Effect Accounting When Applying the Consolidated Taxation System (Part 1) and (Part 2).」
The Company applied for approval to use the consolidated taxation system and plans to apply it from the following consolidated fiscal year. It also describes the accounting treatment for tax effects in anticipation of the future transition to the group aggregation system.