Transition from the Consolidated Taxation System to the Group Tax-Sharing System
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
22 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Bank and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group aggregation system from the beginning of the first quarter of the current consolidated accounting period. Accordingly, the accounting treatment and disclosure of corporate tax, local corporate tax and tax-effect accounting comply with the Treatment of Accounting and Disclosure When Applying the Group Aggregation System (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”).」
The transition from the consolidated taxation system to the group aggregation system, together with the related tax and tax-effect accounting treatment and disclosure, has been reaffirmed. - FY2023-Q1First statedAnnual report
「The Bank and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group aggregation system from the beginning of the first quarter of the current consolidated accounting period. Accordingly, the accounting treatment and disclosure of corporate tax, local corporate tax and tax-effect accounting comply with the Treatment of Accounting and Disclosure When Applying the Group Aggregation System (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”).」
From the current quarter's consolidated accounting period, the Bank and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group aggregation system, and adapted the accounting treatment and disclosure of related corporate taxes and tax-effect accounting to the new system.