9. (Fully) Controlling Relationship （完全）支配関係

"Controlling relationship" and "fully controlling relationship," and "consolidated fully controlling relationship" are defined in Article 2, paragraphs 12-7-5, 12-7-6, and 12-7-7 of Corporate Tax Law of Japan ("CTL") as follows. For more about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

8. Tax-Qualified Squeeze-Outs in Japan 株式交換等の適格要件

税務上の「株式交換等（スクイーズアウト）」の適格要件を英語で書いてみました。

The below is a summary of the requirements in order for a squeeze-out to be tax-qualified in Japan as provided in Article 2, subparagraph 12-17 of Japanese Corporate Income Tax Law. 

For more about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

7. Squeeze-Outs in Japan 株式交換等

税務上の「株式交換等（スクイーズアウト）」について英語で説明してみました。（参考資料：国税庁サイト）

An overview of the Japanese squeeze out system under Japanese Corporate Income Tax Law is as follows. For more about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

6. Overview of Japanese Consumption Tax 消費税の概要と区分

消費税の課税取引、不課税取引、非課税取引、輸出免税について、リンク先情報（国税庁サイト）を参考にざっくりまとめてみました。

An overview of Japanese consumption tax ("JCT") is as follows. For more about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

5. Tax Penalties in Japan 附帯税

法定期限までに確定申告・納付をしなかった場合にはペナルティが課され、そのようなペナルティのことを「附帯税（penalty）」といいます。法人税に係る附帯税について英語でざっくり説明してみました。参考資料：財務省資料等

Japan has six types of penalties for national corporate income tax purposes. An overview of these penalties is as follows. For more posts about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

4. Joint Business Tests for Tax-Qualified "Bunsha" Type Spin-Off 分社型分割における「共同事業要件」

分社型分割における「共同事業要件」は国税庁サイトで以下のように説明されています。英語にしてみました。

The joint business tests for tax-qualified "bunsha" type spin-off are as follows. For more posts about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

3. Tax-Deduction of Accrued Expense in Japan (Saimu Kakutei) 債務確定の判定

Japanese Corporate Tax Law provides the requirements for deduction of accrued expenses as follows (Source: National Tax Agency)! For more about Japanese tax and accounting, click HERE.

The author of this website is not responsible for any damage or loss arising related to this website.

2. Tax Capital (Shihonkin Tou no Gaku) 資本金等の額

「資本金等の額」について英語でまとめました（国税庁サイト）。（更に詳しいものはこちらをどうぞ。）

Japanese corporate tax law divides the shareholders' equity into the following two parts:

• Tax capital (shihon kin tou no gaku), i.e., contribution from shareholders, etc.
• Retained earnings, i.e., profit earned by the company 

The law also provides an overview of "Tax capital (shihon kin tou no gaku; which literally means 'stated capital, etc.')" as shown in the table below:

Read this for a more detailed comparison of the capital section for Japanese tax, Japanese accounting and US GAAP purposes. 

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.

1. Tax Credits in Japan 税額控除

税額控除は国税庁サイトで以下のように説明されています。主な税額控除11種類とその説明を英語にしてみました。他の税務記事についてはこちらをどうぞ。

Major tax credits in Japan are as follows. For more posts about Japanese tax and accounting, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.