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

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!!  

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.

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.

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.

10/19/2021

47. Deemed Dividends in Japan みなし配当

みなし配当を英語で説明しました(国税庁サイト)。
Japanese Corporate Tax Law defines "deemed dividends" as follows.

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.

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: 

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.

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: 

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.

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: 

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.

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. 

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.

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: 

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.

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. 

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.

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. 

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.

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. 

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.

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 )