Transition to the Group Consolidated Taxation System
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
1 other company's latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year.」
The application of the group aggregation system and accounting treatment and disclosures based on Practical Solution Report No. 42 have continued. - FY2023-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter. Accordingly, the accounting and disclosure treatment for corporation tax, local corporation tax and tax effect accounting is conducted in accordance with Practical Solution on the Accounting and Disclosure under the Group Tax Sharing System (ASBJ PITF No. 42, 12 August 2021, hereinafter “ASBJ PITF No. 42”).」
The company continues to apply the accounting treatment and disclosure required under Practical Response Report No. 42 following the transition to the group tax-sharing system 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 transition to the group aggregation system from FY2023-Q1 and the related accounting treatment and disclosures under Practical Solution Report No. 42 have continued. - FY2023-Q1First statedAnnual report
「The Company and certain 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 consolidated fiscal year.」
Beginning with the first quarter of the current consolidated fiscal year, the company transitioned to the group aggregation system and stated for the first time its policy of following Practical Solution Report No. 42 for the accounting treatment and disclosure of corporate tax, local corporate tax and tax-effect accounting.