Japan Tax Dojo by Kei Narujima

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.

中小法人と中小企業者の相違について英語でまとめてみました。（ 財務省ホームページ ） Small and medium-sized enterprises ("SMEs") in Japan can be classified broadly into the following two types: SMEs under Corporate Tax Law ("CTL"); and SMEs under Special Measures Tax Law ("SMTL") Tax benefits to these two types of SMEs vary as follows (source: Ministry of Finance ). For more about Japanese tax and accounting, click HERE : I. Tax benefits available to SMEs under CTL　中小法人の優遇税制 II. Tax benefits available to SMEs under STML　中小企業者の優遇税制 The author of this website is not responsible for any damage or loss arising related to this website.

The definitions of small and medium-sized enterprises ("SMEs") vary between tax reliefs. I have summarized such definitions for major tax reliefs below. (Source: National Tax Agency )  For more about Japanese tax and accounting, click  HERE : 1. SMEs for lower corporate tax rate and deduction of bad debt provision at the statutory rate 法人税率、貸倒引当金特例   2. SMEs for R&D tax credits, income tax credit for wage increases, etc. 研究開発税制  3. SMEs for capital investment relief, etc. 中小企業投資促進税制 4. SMEs for entertainment expense deduction 交際費損金不算入  5. SMEs for refunds from tax loss carry-back 欠損金繰り戻しによる還付   The author of this website is not responsible for any damage or loss arising related to this website.