Transition to the Group Tax-Sharing System
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
7 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the standalone taxation system to the group aggregation system from the first quarter of the current fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are made in accordance with the Practical Response Report No. 42, “Accounting Treatment and Disclosure When Applying the Group Aggregation System” (12 August 2021).」
The company has continued its transition to the group relief system from the first quarter of the current consolidated fiscal year and the related accounting treatment and disclosures. - FY2024-Q1First statedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the standalone taxation system to the group aggregation system from the first quarter of the current fiscal year. Accordingly, the accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are made in accordance with the Practical Response Report No. 42, “Accounting Treatment and Disclosure When Applying the Group Aggregation System” (12 August 2021).」
From the first quarter of the current fiscal year, the company and certain domestic consolidated subsidiaries transitioned from the standalone taxation system to the group aggregation system.