Deduction of small depreciable assets If the special conditions for inclusion of small amount of depreciable a …
Revision of request for correction (1) The billing period for correction has been extended by amendment. Appli …
Reconstruction special income tax As a reconstruction special income tax, it is necessary to pay additional ta …
(1) Expenditure to be deductible for specified expenditure The expenditures that can be deducted from specific …
Deferred tax carryforward deduction system From the fiscal year beginning on or after April 1, 2012, the carry …
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There was a reduction in the human tax rate. The tax rate during the fiscal year starting between April 1, 201 …
Tax return for foreign exchange margin trading Foreign exchange margin trading (FX) has two kinds of trading m …
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The declining balance method was abolished on the amortization method of building fixtures and structures acqu …
If the amount of income such as salary of that year exceeds 15 million yen, salary income deduction will be fi …
“Contractual payment obligation” means all inheritors who acquired property from the same decedent …
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