11/30/2021

59. Tax Treatment of Employee Compensation

使用人給与について英語でまとめました。
The table below provides an overview of tax treatment of employee compensation 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.

11/27/2021

58. Taxability and Deductibility of Donations in Japan

寄附金と受贈益について英語でまとめました。
The table below provides an overview of tax treatment of donations 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.

11/22/2021

57. Instant and 3-Year Asset Write-Off in Japan 少額の減価償却資産等

少額の減価償却資産等について英語でまとめました。
The table below provides an overview of instant and 3-year asset write off 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.

11/19/2021

56. Depreciation in Japan 減価償却

減価償却について英語でまとめました。
The table below provides an overview of depreciation 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.

11/18/2021

55. Lease Classification and Definitions in Japan リース取引

リース取引について英語でまとめました。
The table below provides an overview of lease transactions (i.e., classification and definitions) 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.

11/15/2021

54. Deferred Assets in Japan 繰延資産

繰延資産について英語でまとめました。
The table below provides an overview of deferred assets 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.

11/12/2021

53. Tax Filing/Payment Due Dates in Japan 申告納税期限

いろいろな税の申告納税期限について英語でまとめました。
The table below provides an overview of tax filing and payment due dates for various Japanese taxes.

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.

11/08/2021

52. Asset Valuation in Japan 資産の評価損益

資産の評価損益について英語でまとめました。
The table below provides an overview of asset valuation 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.

11/03/2021

51. Valuation of Foreign Currency Denominated Transactions 外貨建取引・資産の評価

外貨建取引・資産の評価について英語でまとめました。
The table below provides an overview of fiscal year-end valuation of transactions and assets denominated in foreign currencies 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.

11/01/2021

50. Valuation of Securities and Commodities for Trading in Japan 有価証券と短期売買商品の評価

有価証券と短期売買商品の評価について英語でまとめました。
The table below provides an overview of valuation of securities and commodities for trading at fiscal year-end and at the time of transfer 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.

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 )