Japan Tax Dojo by Kei Narujima

An outline of a qualified invoice system to be implemented on October 1, 2023 is as shown below. (Source: National Tax Agency )

An outline of the statute of limitations for correction / assessment by the tax authorities and for a request for correction by taxpayers is as shown below. (Source: Ministry of Finance website )

Property tax in Japan, a municipal tax, is classified into the following two categories depending on the type of assets and is levied differently based on the category:

Japan has two names for goodwill, i.e., one is " noren " for accounting purposes and the other is " shisan/fusai chosei kanjo " for tax purposes. The table below provides an outline of goodwill treatment for accounting and tax purposes.

The below provides an outline of accelerated deprecation of small assets in Japan.  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.

Employee bonuses are deductible in Japan as described below. (Source:  National Tax Agency ) 使用人賞与の損金算入要件（債務確定要件）について英語でまとめました。（出典： 国税庁サイト ） 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.