12/19/2021

62. Capital for Japanese Tax, Japanese Accounting and US GAAP Purposes 税務、会計、US GAAPにおける資本の部の比較

日本の税務、日本の会計、US GAAP上における資本の部を比較してみました。

The tables below compare 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.

61. Tax Treatment of Non-Creditable Input Japanese Consumption Tax 控除対象外消費税額

控除対象外消費税額の取扱いについて英語でまとめました。
The table below provides an overview of tax treatment of non-creditable Japanese consumption tax for Japanese corporate and individual income tax purposes. (Source: National Tax Agency)

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.

12/01/2021

60. Tax Treatment of Taxes, Penalties, and Refunds

租税公課と還付金の取扱いについて英語でまとめました。
The table below provides an overview of tax treatment of taxes and penalties and their refunds 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 )