Transition from the consolidated taxation system to the group aggregation system
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
15 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year.」
The transition from the consolidated taxation system to the group tax sharing system is also applied for the full fiscal year. - FY2023-Q3RestatedAnnual 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.」
The transition from the consolidated taxation system to the group tax sharing system continues to be applied. - FY2023-Q2RestatedAnnual report
「The company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the beginning of the first quarter of the current fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting follow the treatment of accounting and disclosure when applying the group tax sharing system.」
The transition from the consolidated taxation system to the group tax sharing system continues to be applied. - FY2023-Q1First statedAnnual report
「The company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are conducted in accordance with the Practical Solution on Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force Report No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force Report No. 42”).」
From the first quarter of the current fiscal year, the Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system.