Preparing to transition from the consolidated taxation system to the group sharing system
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2AchievedAnnual report
「当社及び一部の国内連結子会社は、当中間連結会計期間から、連結納税制度からグループ通算制度へ移行しております。」
グループ通算制度への移行を当中間連結会計期間から実施し、移行準備段階から適用段階へ進んだ。 - FY2022-Q3RestatedAnnual report
「With respect to the transition by the company and certain domestic consolidated subsidiaries to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Laws (Act No. 8 of 2020), and items for which the standalone taxation system was revised in connection with that transition, we have applied the treatment in Paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Aggregation System (Practical Response Report No. 39, dated 31 March 2020). Accordingly, Paragraph 44 of the Implementation Guidance on Tax Effect Accounting has not been applied, and deferred tax assets and liabilities are measured based on the provisions of the tax laws before amendment.」
The tax-effect accounting treatment associated with the transition to the group relief system continues to apply. - FY2022-Q1RestatedAnnual report
「With respect to the transition by the Company and certain domestic consolidated subsidiaries to the group relief system established under the Act Partially Amending the Income Tax Act and Other Legislation (Act No. 8 of 2020), and items affected by the concurrent revision of the standalone tax payment system, the Company applies the provisions of the tax laws before amendment, pursuant to paragraph 3 of the Treatment of Tax Effect Accounting for the Transition from the Consolidated Tax Payment System to the Group Relief System (ASBJ PITF No. 39, 31 March 2020).」
The tax-effect accounting treatment associated with the transition to the group relief system continues to apply. - FY2020First statedAnnual report
「The Company and certain consolidated subsidiaries apply the treatment under Paragraph 3 of the Practical Solution on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax-Sharing System (Practical Issues Task Force No. 39, 31 March 2020) and use the provisions of the tax laws before amendment for items subject to the transition to the group tax-sharing system and revisions to the single-entity taxation system made in connection with that transition.」
The Group applied the tax-effect accounting treatment associated with the transition to the group tax-sharing system and recognized deferred tax assets and liabilities under the pre-amendment tax laws.