Transition to the Group Tax-Sharing System
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
7 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company and its consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year. In accordance with the Practical Solution on Accounting and Disclosure under the Group Aggregation System, they have applied accounting treatments and made disclosures for corporate income taxes and local corporate taxes, as well as the related tax-effect accounting.」
The group aggregation system has been applied from the fiscal year, and the tax and tax-effect accounting treatments based on Practical Issues Task Force Report No. 42 continue to be used. - FY2023-Q3RestatedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
The transition from the consolidated taxation system to the group aggregation system and the accounting treatment and disclosure policy based on Practical Issues Task Force Report No. 42 continue to be applied. The impact of the change in accounting policy is deemed to be immaterial. - FY2023-Q2RestatedAnnual report
「The Company and its domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting comply with the “Accounting and Disclosure Under the Group Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”). In accordance with paragraph 32(1) of Practical Response Report No. 42, the impact of the change in accounting policies accompanying the application of Practical Response Report No. 42 is deemed to be nil.」
The transition from the consolidated taxation system to the group aggregation system and the accounting treatment and disclosure policy based on Practical Issues Task Force Report No. 42 continue to be applied. The impact of the change in accounting policy is deemed to be immaterial. - FY2023-Q1First statedAnnual report
「The company and its domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group aggregation system from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are conducted in accordance with the Practical Solution on Accounting and Disclosure under the Group Aggregation System (Practical Issues Task Force Report No. 42, 12 August 2021; hereinafter, “Practical Issues Task Force Report No. 42”).」
The company transitioned from the consolidated taxation system to the group aggregation system on 1 April 2022 and adopted a policy of following Practical Issues Task Force Report No. 42 for the accounting treatment and disclosures of corporate income taxes, local corporate taxes and tax-effect accounting. The impact of the resulting change in accounting policy is deemed to be immaterial.