Book (Practical) Politics, economy and society With Appendix) 29 Year-End Reconciliation and Withholding Records for January

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Politics, Economy and Society
Binding Appendix : Folding Table 1-6 /
For those who are making year-end adjustments for the first time, detailed procedures, points to be revised and examples of calculations by case are included in this book. The main points of revision related to this year's work are the establishment of the Accumulation NISA, the review of the places to which the notification of the relocation of the salary payment office, etc. should be submitted, the revision of the special deduction for specified extension and reconstruction housing loans, etc., the revision of dividend income, etc., and the revision of taxation on defined contribution pension, etc., centering on the review of the deduction for spouses and special deduction for spouses (the revision of the amount of deduction, the change of the calculation method for the number of dependents related to spouses, etc., and the change of the form of the application for exemption for dependents of employment income earners).