Application of the Consolidated Taxation System
First written in FY2020-Q1. 7 of 11 entries say "Restated". Latest entry: FY2023-Q3.
15 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group-wide taxation system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Accounting Treatment and Disclosure under the Group-Wide Taxation System.」
The Company has continued to apply the transition from the consolidated taxation system to the group-wide taxation system and the related tax-effect accounting treatment. - 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 reconfirms that the transition from the consolidated taxation system to the group aggregation system has been implemented from the first quarter. - FY2023-Q1AchievedAnnual 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 Company implemented the transition from the consolidated taxation system to the group-wide taxation system from the first quarter of the current consolidated fiscal year, as planned in the previous fiscal year. - FY2022ReframedAnnual report
「The Company and certain domestic consolidated subsidiaries will transition from the consolidated taxation system to the group tax sharing system from the next consolidated fiscal year.」
The Company explicitly states its policy of transitioning from the former consolidated taxation system to the group-wide taxation system in the following consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the consolidated taxation system.」
The additional information reconfirms the application of the consolidated taxation system. - FY2022-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the consolidated taxation system.」
The additional information reconfirms the application of the consolidated taxation system. - FY2021-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries apply the consolidated taxation system.」
The additional information reconfirms the application of the consolidated taxation system by the Company and certain domestic consolidated subsidiaries. - FY2021-Q1Tax-effect accounting treatment associated with the transitionAnnual report
「Our company and certain domestic consolidated subsidiaries will transition to the group sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020). For items revised in connection with the transition from the consolidated taxation system to the group sharing system, we apply the treatment under Paragraph 3 of Practical Solution No. 39 on the Application of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Sharing System and do not apply Paragraph 44 of the Implementation Guidance on Tax Effect Accounting. Deferred tax assets and liabilities are therefore measured based on the provisions of the tax laws before amendment.」
The Company provides additional disclosure on the treatment of tax-effect accounting associated with the transition from the consolidated taxation system to the group-wide taxation system. - FY2020-Q3RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the consolidated taxation system from the first-quarter consolidated accounting period.」
The additional information reconfirms the application of the consolidated taxation system from the first quarter of the consolidated fiscal year. - FY2020-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the consolidated taxation system from the first-quarter consolidated accounting period.」
The additional information reconfirms the application of the consolidated taxation system from the first quarter of the consolidated fiscal year. - FY2020-Q1First statedAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
The Company and certain domestic consolidated subsidiaries applied the consolidated taxation system from the first quarter of the consolidated fiscal year beginning 1 April 2019.