Application of the Consolidated Taxation System
First written in FY2018-Q1. 7 of 11 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
7 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 fiscal year.」
The Company reconfirms that the transition from the consolidated taxation system to the group aggregation system planned in the previous fiscal year has been applied from the current fiscal year. - FY2023-Q3RestatedAnnual 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 Company reconfirms that the transition from the consolidated taxation system to the group aggregation system has been implemented from the first quarter. - 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 additional information reconfirms that the transition from the consolidated taxation system to the group aggregation system has been implemented from the first quarter. - 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 Company implemented, from 1 April 2022, the transition from the consolidated taxation system to the group aggregation system that had been scheduled in the previous fiscal year to begin with the following consolidated fiscal year. - FY2022The transition to the group aggregation system in the following fiscal year is expressly stated.Annual report
「The Company and certain domestic consolidated subsidiaries will transition from the consolidated taxation system to the group aggregation system beginning with the following consolidated fiscal year.」
The Company expressly states that it will transition from the consolidated taxation system to the group aggregation system beginning with the following consolidated fiscal year, and plans to apply the related accounting and disclosure treatment from the beginning of the following fiscal year. - FY2021RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the provisions of the tax laws before revision with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), enacted on 27 March 2020, and items for which the single-entity taxation system was reviewed in connection with that transition.」
The tax-effect accounting treatment associated with the transition from the consolidated taxation system to the group aggregation system continues to be applied in the annual financial statements. - FY2021-Q1Additional information on the transition from the consolidated taxation system to the group aggregation system.Annual report
「The Company and certain domestic consolidated subsidiaries measure deferred tax assets and deferred tax liabilities based on the provisions of the tax laws before revision, pursuant to the treatment set out in Paragraph 3 of Practical Response Report No. 39, “Accounting Treatment for Tax-Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Aggregation System” (31 March 2020), with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and items for which the single-entity taxation system was reviewed in connection with that transition.」
In addition to the existing application of the consolidated taxation system, the disclosure describes the tax-effect accounting treatment associated with the transition to the group aggregation system. - FY2019-Q3RestatedAnnual 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.」
The additional information reiterates the application of the revisions to the accounting standards for tax-effect accounting and related standards, as well as the change in the presentation classification of deferred tax assets and liabilities. - FY2018-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the consolidated fiscal year.」
The additional information reiterates that the consolidated taxation system was applied beginning with the first quarter of the consolidated fiscal year. - FY2018-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the consolidated taxation system since the first quarter of the consolidated fiscal year.」
The additional information reiterates that the consolidated taxation system was applied from the first quarter. - FY2018-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current consolidated fiscal year.」
Beginning with the first quarter of the current consolidated fiscal year, the Company and certain domestic consolidated subsidiaries applied the consolidated taxation system.