Book (Practical) Politics, economy and society With Appendix) Preliminary Version! 2018 Tax Reform Map

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Fiscal
Political, Economic, and Social Affairs
Appendix : Schedule of Application with 7 points / Based on the 2018 Tax Reform Bill, this document is based on the concept of "A Commentary on Tax Reform that combines readability, promptness, and convenience". ● Promptness ・ ・ For those who do not have time to pick up important items to be revised in practice, it is easy to understand the contents of the revisions in fiscal 2018 by simply looking at the explanation using many diagrams at the beginning of each item. ● Convenience ・ ・ Schedule of Application is published at the end of this document. It is convenient to quickly confirm the timing of application depending on the items to be revised, and it can be used for several years until the application begins. [Major revisions in fiscal 2018] ◆ Clarification of the amount to be included in gross profits and the period to be included in gross profits (corporation tax) ◆ Review of the tax system to promote income expansion (corporation tax and Corporate Business Tax) ◆ Review of the definition of permanent facilities (international tax) ◆ Review of the purchase rate (consumption tax) ◆ Review of the Simplified Taxation system only ◆ Review of the purchase rate (consumption tax) ◆ Review of deductions for basic deduction, deduction for employment income, public pensions, etc. (tax) ◆ Creation of special provisions for business succession tax (inheritance tax) ◆ Review of special provisions for small-scale residential land, etc. (inheritance tax)