Transition from the Consolidated Taxation System to the Group Tax-Sharing System
First written in FY2021-Q3. 5 of 7 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2023RestatedAnnual report
「The Company and its domestic consolidated subsidiaries have applied the group taxation system from the current consolidated fiscal year.」
The company continues to apply the tax and tax-effect accounting treatment following the transition to the group tax sharing system. - 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. Accordingly, the accounting treatment and disclosure for corporate and local corporate taxes and tax-effect accounting are governed by "Accounting Treatment and Disclosure for Applying the Group Tax Sharing System"」
The company continues to operate under the group tax sharing system, which it adopted 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 company continues to operate under the group tax sharing system, which it adopted from the first quarter. - FY2023-Q1AdvancedAnnual 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 transition from the consolidated taxation system to the group relief system took effect from the beginning of the first quarter of the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
The company continues to apply the tax-effect accounting treatment for the transition from the consolidated tax payment system to the group tax sharing system. - FY2022-Q1RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
The company continues to apply the tax-effect accounting treatment for the transition from the consolidated tax payment system to the group tax sharing system. - FY2021-Q3First statedAnnual report
「The company and its domestic consolidated subsidiaries have applied the consolidated tax payment system since the first quarter of the fiscal year.」
The company began applying the consolidated tax payment system and applies the treatment based on the tax law before amendment to tax-effect accounting associated with the transition to the group tax sharing system.