An outline of a qualified invoice system to be implemented on October 1, 2023 is as shown below. (Source: National Tax Agency)
3/23/2022
Statute of limitations for correction/assessment by the tax authorities and taxpayers
An outline of the statute of limitations for correction / assessment by the tax authorities and for a request for correction by taxpayers is as shown below. (Source: Ministry of Finance website)
2/24/2022
Two Types of Property Taxes in Japan
Property tax in Japan, a municipal tax, is classified into the following two categories depending on the type of assets and is levied differently based on the category:
2/22/2022
Goodwill for Accounting and Tax Purposes in Japan
Japan has two names for goodwill, i.e., one is "noren" for accounting purposes and the other is "shisan/fusai chosei kanjo" for tax purposes. The table below provides an outline of goodwill treatment for accounting and tax purposes.
2/16/2022
68. Accelerated Depreciation of Small Assets in Japan
The below provides an outline of accelerated deprecation of small assets in Japan.
See this post for more about Japanese tax and accounting.
The author of this website is not responsible for any damage or loss arising related to this website.
2/07/2022
67. Deduction of Employee Bonuses 使用人賞与の損金算入要件
Employee bonuses are deductible in Japan as described below. (Source: National Tax Agency)
1/24/2022
66. Revision to Deemed Dividend Calculation in 2022 Tax Reform in Japan みなし配当の計算の見直し（2022年度税制改正大綱）
みなし配当の計算の見直し（2022年度税制改正大綱）について英語でまとめました。
The below provides an overview of a revision in the 2022 tax reform in Japan to the calculation of a deemed dividend resulting from return of capital.
See this post for more about Japanese tax and accounting.
The author of this website is not responsible for any damage or loss arising related to this website.
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