Transition to the Group Aggregation System
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
13 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company and certain consolidated subsidiaries have applied the group tax sharing system from the current fiscal year.」
The company continues to describe the transition from the consolidated tax payment system for individual entities to the group tax sharing system, together with the application of the related accounting treatment and disclosures. - FY2023-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated tax payment system for individual entities to the group tax sharing system. Accordingly, they have applied the accounting and disclosure treatment for corporate tax, local corporate tax and tax-effect accounting set out in the Practical Response Report No. 42, "Accounting and Disclosure Treatment When Applying the Group Tax Sharing System" (12 August 2021).」
The company continues to describe the transition from the consolidated tax payment system for individual entities to the group tax sharing system, together with the application of the related accounting treatment and disclosures. - FY2023-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated tax payment system for individual entities to the group tax sharing system. Accordingly, they have applied the accounting and disclosure treatment for corporate tax, local corporate tax and tax-effect accounting set out in the Practical Response Report No. 42, "Accounting and Disclosure Treatment When Applying the Group Tax Sharing System" (12 August 2021).」
The company continues to describe the transition from the consolidated tax payment system for individual entities to the group tax sharing system, together with the application of the related accounting treatment and disclosures. - FY2023-Q1First statedAnnual report
「From the first quarter of the current fiscal year, the company and its consolidated subsidiaries have transitioned from the consolidated tax payment system for individual entities to the group tax sharing system. Accordingly, they have applied the accounting and disclosure treatment for corporate tax, local corporate tax and tax-effect accounting set out in the Practical Response Report No. 42, "Accounting and Disclosure Treatment When Applying the Group Tax Sharing System" (12 August 2021).」
From the first quarter of the current fiscal year, the company and its consolidated subsidiaries transitioned from the consolidated tax payment system for individual entities to the group tax sharing system and applied the related accounting and disclosure treatment for corporate tax, local corporate tax and tax-effect accounting.