Adoption of the consolidated taxation system
First written in FY2018. 5 of 10 entries say "Restated". Latest entry: 2026-08-03.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
0 other companies' latest entry also says "Cited as achieved".
- 2026-08-03Cited as achievedGeneral Meetings of Shareholders
「The Group applies the group tax sharing system.」
The continued application of the group tax sharing system has been reaffirmed. - FY2023-Q1AchievedAnnual report
「We and certain consolidated subsidiaries have transitioned from the consolidated taxation system to the group relief system from the beginning of the first quarter of the current consolidated fiscal year.」
The transition from the consolidated taxation system to the group tax sharing system, which had been planned for the previous fiscal year, was implemented from the first quarter of the current consolidated fiscal year. - FY2022AdvancedAnnual report
「The Company and its consolidated subsidiaries will transition from the consolidated taxation system to the group aggregation system from the next consolidated fiscal year.」
The company has specified that the transition from the consolidated taxation system to the group tax sharing system will be applied from the following consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to revisions to the single-company taxation system accompanying that transition, the company and certain consolidated subsidiaries, pursuant to paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting to the Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020), apply the provisions of the tax law before amendment to the amounts of deferred tax assets and deferred tax liabilities without applying paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018).」
The company has reconfirmed its treatment of tax effect accounting on the premise of transitioning from the consolidated taxation system to the group tax sharing system. - FY2022-Q2RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to revisions to the single-company taxation system accompanying that transition, the company and certain consolidated subsidiaries apply the provisions of the tax law before amendment pursuant to paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting to the Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020).」
The company has reconfirmed its treatment of tax effect accounting on the premise of transitioning from the consolidated taxation system to the group tax sharing system. - FY2022-Q1RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to revisions to the single-company taxation system accompanying that transition, the company and certain consolidated subsidiaries apply the provisions of the tax law before amendment pursuant to paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting to the Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020).」
The company has reconfirmed its treatment of tax effect accounting on the premise of transitioning from the consolidated taxation system to the group tax sharing system. - FY2021-Q3RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to revisions to the single-company taxation system accompanying that transition, the company and its consolidated subsidiaries apply the provisions of the tax law before amendment pursuant to paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting to the Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020).」
The company has reconfirmed its treatment of tax effect accounting on the premise of transitioning from the consolidated taxation system to the group tax sharing system. - FY2021-Q2RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to revisions to the single-company taxation system accompanying that transition, the company and its consolidated subsidiaries apply the provisions of the tax law before amendment pursuant to paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting to the Transition from the Consolidated Taxation System to the Group Tax Sharing System (Practical Response Report No. 39, 31 March 2020).」
The company has reconfirmed its treatment of tax effect accounting on the premise of transitioning from the consolidated taxation system to the group tax sharing system. - FY2021-Q1ReframedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to revisions to the single-company taxation system accompanying that transition, the company and its consolidated subsidiaries apply the provisions of the tax law before amendment pursuant to paragraph 3 of the Practical Response Report on the Application of Tax Effect Accounting to the Transition from the Consolidated Taxation System to the Group Tax Sharing System.」
The disclosure has shifted to the treatment of tax effect accounting based on the transition from the former consolidated taxation system to the group tax sharing system. - FY2018First statedAnnual report
「The company and its consolidated subsidiaries applied for approval to adopt the consolidated taxation system during the current consolidated fiscal year, and the consolidated taxation system became applicable from the following consolidated fiscal year.」
The company newly disclosed its policy of applying the consolidated taxation system from the following consolidated fiscal year after submitting an application for approval during the current fiscal year.