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.

------------------------------------------------
Japanese Corporate Tax Law provides that "tax basis" can generally be described as "gross income" minus "deductible expenses." The table below describes these and other related terms.  

Tax terms	Description
1.   Tax basis	Gross income (2) - Deductible expenses (3)
2.   Gross income	Revenue under J-GAAP from the following other than capital transactions (see below)   -   Sale of assets -   Transfer of assets/provision of services with or without consideration -   Receipt of assets with no consideration -   Other transactions
3.   Deductible expenses	Following costs under J-GAAP -   Cost of sales, cost of completed work and cost of transferred assets -   Selling, general and administrative, and other expenses, excluding depreciation or accrued expenses which do not meet the deduction requirements -   Losses related to transactions other than capital transactions (see below)
4.   Capital transaction	-   Transactions increasing/decreasing Tax Capital (shihonkin tou no gaku) -   Distribution of profit -   Distribution of residual assets

------------------------------------------

会計税務についての他の記事にご興味ある方はこちらの目次をご覧ください♬

会計税務英語に関する記事です。質問、コメントお待ちしております！Google アカウントを持ってない方は、「Google アカウント」をクリックし、「匿名」か「名前/URL」を選択してからご記入ください！