Accounting Treatment Assuming Application of the Group Aggregation System
First written in FY2022-Q3. 1 of 2 entries say "Advanced", first in FY2022. Latest entry: FY2022.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2022AdvancedAnnual report
「The Company and certain domestic consolidated subsidiaries applied for approval under the group tax sharing system during the current consolidated fiscal year, and the system will apply from the next consolidated fiscal year. Accordingly, tax-effect accounting based on the assumption that the system will apply has been adopted from the current consolidated fiscal year.」
The Group applied for approval under the group tax sharing system and plans to apply it from the next consolidated fiscal year, while implementing tax-effect accounting from the current fiscal year based on the assumption that the system will apply. - FY2022-Q3First statedAnnual report
「The Company and certain domestic consolidated subsidiaries applied for approval under the group tax sharing system during the third quarter of the current consolidated fiscal year and have applied accounting treatment based on the assumption that the system will apply from the third quarter of the current consolidated fiscal year. As a result, deferred tax assets increased by ¥509 million and corporate income tax expense decreased by the same amount.」
Following the application for approval under the group tax sharing system, accounting treatment based on the assumption that the system would apply began in the third quarter of 2022, affecting deferred tax assets and corporate income tax expense by ¥509 million each.