Application of the Consolidated Taxation System
First written in FY2018. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.
9 other companies' latest entry also says "Achieved".
- 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 tax-sharing system, which had been disclosed as planned in the previous fiscal year, from the beginning of the first quarter of the current consolidated fiscal year. - FY2022RestatedAnnual report
「Beginning at the start of the following consolidated fiscal year, the Company planned to apply the Practical Solution on Accounting and Disclosure under the Group Tax-Sharing System (Practical Solution Report No. 42, 12 August 2021), which prescribes accounting and disclosure treatments for corporate and local corporate taxes and tax-effect accounting when applying the group tax-sharing system.」
The company has reconfirmed that it plans to apply the accounting treatment and disclosure requirements for the group tax-sharing system from the beginning of the following consolidated fiscal year. - FY2021-Q1Additional disclosure on the treatment of tax-effect accounting accompanying the transition to the group relief systemAnnual report
「The Company and certain domestic consolidated subsidiaries have applied the transitional treatment under Paragraph 3 of Practical Response Report No. 39, Application of Tax Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Tax-Sharing System. Accordingly, the provisions of Paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting have not been applied, and deferred tax assets and deferred tax liabilities are measured under the provisions of the tax laws before amendment.」
Additional disclosure has been provided on the treatment used to calculate deferred tax assets and liabilities in connection with the transition from the consolidated taxation system to the group relief system. - FY2018First statedAnnual report
「The consolidated taxation system has been applied from the current consolidated fiscal year.」
The company has disclosed for the first time that it applied the consolidated taxation system from the current fiscal year.