32. Tax Adjustments in Japan 税務調整事項

税務調整事項について英語でまとめました（国税庁サイト）。
The table below provides an overview of several adjustments for tax purposes in Japan. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

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In Japan, companies make adjustments to income calculated in accordance with J-GAAP ("accounting income") to arrive at taxable income under Corporate Tax Law ("CTL"). These adjustments can be classified into the following three: 

1. Adjustments that must be made on book     

2. Adjustments that may be made on return  

3. Adjustments that must be made on return  

    See the following posts for their definitions: 
    1. Reduction entry

    2. Fully controlling relationship

    3. Directors' compensation

    4. Entertainment expenses

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