66. Revision to Deemed Dividend Calculation in 2022 Tax Reform in Japan みなし配当の計算の見直し（2022年度税制改正大綱）

みなし配当の計算の見直し（2022年度税制改正大綱）について英語でまとめました。

The below provides an overview of a revision in the 2022 tax reform in Japan to the calculation of a deemed dividend resulting from return of capital. 

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.

65. Japanese Group Relief - Offsetting of Profit and Loss for Current Fiscal Year グループ通算 - 損益通算

グループ通算について英語でまとめました。

The below provides an overview of the offsetting of profit and loss for current fiscal year between corporations of a group for Japanese group relief purposes under Japanese corporate tax law. 

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.

64. NOL Carryforward / Carryback 欠損金の繰越し及び繰戻し還付

欠損金の繰越し及び繰戻し還付について英語でまとめました。

The table below provides an overview of the carry-forward and carry-back of net operating losses ("NOLs") under Japanese corporate tax law. 

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.

63. Deduction of Provision for Doubtful Accounts in Japan 貸倒引当金

貸倒引当金について英語でまとめました。

The table below outlines the treatment of provision for doubtful debts 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.