取得価額と取得原価について英語で書きました。
I've written about one of the usual problems for translators using two Japanese terms meaning "historical cost" as an example. Hope you enjoy it!!
Hi! I'm Kei Narujima, a translator between Japanese and English specializing in tax. This website provides you with short summaries of Japanese tax regulations and rules. I hope you enjoy reading these posts. To learn more about Japanese tax in Japanese, visit https://keinarujima.blogspot.com/2021/04/blog-post.html
10/27/2021
49. Don't Take Japanese Terms at Face Value! A Mystery About "Historical Cost" 取得価額と取得原価の謎
10/22/2021
48. Inventory Valuation and Historical Cost in Japan 棚卸資産の評価と取得価額
棚卸資産の評価と取得価額について英語でまとめました。
The table below provides an overview of inventory valuation and historical cost of inventory for Japanese corporate tax purposes.
10/19/2021
10/16/2021
46. Revenue Recognition for Tax Purposes 収益の額と益金算入の時期
収益の額と益金算入の時期について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines the amount of revenue and the timing of revenue recognition as follows:
10/14/2021
45. Tax Basis, Gross Income, Deductible Expenses in Japan 課税標準、益金、損金等
課税標準、益金、損金等について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines a "tax basis" and other related terms as follows:
10/13/2021
44. Family Corporation 同族会社
同族会社について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines a "family corporation" as follows:
10/12/2021
43. Tax Capital (Shihonkin Tou no Gaku) - No.2 資本金等の額 No.2
資本金等の額、資本剰余金、資本準備金について英語でまとめました。(より詳しい比較についてはこちらをどうぞ。)
Japanese Corporate Tax Law ("CTL") defines "Tax Capital (shihonkin tou no gaku)" as follows:
Read this for a more detailed comparison of the capital section for Japanese tax, Japanese accounting and US GAAP purposes.
10/11/2021
42. Place of Tax Payment 納税地
納税地について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines a "place of tax payment" as follows:
10/08/2021
41. Fiscal Year Under Japanese Corporate Tax Law 法人税法上の事業年度
法人税法上の事業年度について英語でまとめました。
An overview of a fiscal year under Japanese Corporate Tax Law ("CTL") is provided below.
40. Classification and Taxation of Trusts in Japan 信託課税
信託財産に係る課税について英語でまとめました。
An overview of classification of trusts and their taxation is as shown in the table below.
10/03/2021
39. Entity Classification and Taxable Income in Japan 事業体区分と課税所得
法人税における事業体区分と課税所得について英語でまとめました。
Japan classifies entities and their taxability as shown in the table below.
Qualified Invoice System in Japan
An outline of a qualified invoice system to be implemented on October 1, 2023 is as shown below. (Source: National Tax Agency )
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非居住者が源泉徴収対象となる国内源泉所得は以下の通りです( 国税庁ホームページ )。 Under tax law as of 1 April 2020, non-Japanese residents are subject to withholding tax for the f...
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Japanese Corporate Tax Law provides the requirements for deduction of accrued expenses as follows (Source: National Tax Agency) ! For more a...
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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....