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Precision System Science (7707) · InitiativeRestated

Response to the Transition from the Consolidated Taxation System to the Group Aggregation System

First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q3AdvancedFY2022 – FY2023-Q1RestatedFY2023-Q2 – FY20232021: 120212022: 320222023: 22023
Same theme, other companies
Tax-Effect Accounting Following the Transition to the Group Tax-Sharing SystemA theme 318 companies write about · 0 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 319 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「The Company and its consolidated domestic subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the current consolidated fiscal year.」

    The transition to the group tax sharing system, which had been scheduled in the previous fiscal year, was completed, and its application was confirmed in the full-year accounting and disclosures.
  2. 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 transition to the group tax sharing system has been completed, and the accounting and disclosure treatment following the transition continues to be applied.
  3. FY2023-Q1AchievedAnnual report

    「The Company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current fiscal year.」

    The transition to the group tax sharing system, which had been scheduled for the following consolidated fiscal year in the previous fiscal year, was implemented from the first quarter of the current consolidated fiscal period.
  4. FY2022AdvancedAnnual report

    「The Company and its domestic consolidated subsidiaries will transition from the consolidated taxation system to the group-sharing system from the following consolidated fiscal year.」

    Following the application of the consolidated taxation system, the planned transition to the group tax sharing system from the following consolidated fiscal year was specified, including the planned application of the accounting and disclosure treatment after the transition.
  5. FY2022-Q3RestatedAnnual report

    「The Company and its consolidated domestic subsidiaries have applied the consolidated taxation system from the first quarter of the consolidated fiscal period.」

    The application of the consolidated taxation system from the first quarter of the current consolidated fiscal period remains in effect. The tax-effect accounting treatment relating to the transition to the group tax sharing system also continues to be applied.
  6. FY2022-Q1First statedAnnual report

    「The Company and its consolidated domestic subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal period.」

    The consolidated taxation system was applied from the first quarter of the current consolidated fiscal period. The tax-effect accounting treatment relating to the future transition to the group tax sharing system was also applied.
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Response to the Transition from the Consolidated Taxation System to the Group Aggregation System | Precision System Science Co.,Ltd. (7707) | Komori