Society Fiscal 2023 Tax Handbook / Sokyu Sugita

Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.

Social
[Content introduction]
The Tax Handbook, which has been published every year since 1974, is a collection of items that are frequently checked in practice, and is a book that summarizes tax laws that are convenient for gaining an overview when you are on the go.
We have received many requests because we have been publishing it for many years, and we continue to publish it by reflecting them little by little every year.
● "Main points of tax reform" which is a summary of tax reform in fiscal 2023 is explained in an easy-to-understand way using diagrams!
● The "List of Various Tax Rates" on the opening page will be very useful when you receive consultation and questions!
Immediately after opening the cover page, in addition to quick tables of corporate and income tax rates, quick tables of inheritance and gift tax, quick tables of employment income, quick tables of Tax Deduction for Spouses and Special Income Tax Deduction for Spouses, and various income deductions such as Life Insurance Premium Deduction and tax deduction for dependents are summarized, so you can quickly check and respond to questions and inquiries.
● "Social Insurance 料額表 (When updated in April every year, you can check the latest information from the two dimensional bar code printed in the magazine)", "Quick Age List (with a simplified assessment of the applicable age for dependents, etc.)", and "Index Seal" at the end of the book.
● Responses to major tax systems based on laws and regulations as of April 10, 2023
■ Monthly Tax Schedule Table
■ Major Points in the Tax Reform for Fiscal 2023
■ Filing and Payment of Tax Returns and Tax Payment Environment
■ general rules for National Taxes
■ Calculation Method of Delinquent Tax
● Days Calculation Table
■ Period Limit for Requests for Reassessment, Decisions on Reassessment, Local Taxes, Local Taxes, and penalty tax
■ Calculation method of Delinquent Tax
● Days Calculation Table
■ Period Limit for Requests for Reassessment, Decisions on Reassessment, Local Taxes, Local Taxes, and> ■ Basic Matters of Statutory Useful Lives
● Table of Useful Lives of Tangible Depreciable Assets Other than Machinery and Equipment
(Appended Table 1) (extract)
■ Use of Concealment
■ Donation
■ Bad debt losses and allowances
1 Bad debt losses
2 Allowance for doubtful accounts
3 Allowance for losses on returned goods
■ Special accounts for claims on returned goods
■ compressed entry
■ Other expenses (enrollment fees for golf clubs, etc. and overseas travel expenses)
■ Accounting for consumption taxes
■ Group corporation tax system
■ Inclusion of loss carried forward in deductible expenses
■ Carryback and refund system
■ List of special measures required to be attached with detailed statement of applicable amount (excerpt)
■ Taxation on specified family companies and retained earnings
■ Tax rate tables of corporations
■ Tax deductions
■ Filing of tax deductions
■ Filing of tax deductions
■ Filing of income taxes
■ Main applications and notifications of income taxes
■ Filing of income taxes
■ Main applications and notifications of income taxes
■ Filing of income taxes
■ Main applications and notifications of income taxes
■ Filing of income taxes
■ Calculation of income taxes
■ Type of income and amount of income
■ Special provisions for social insurance medical fees for physicians
■ Classification of business income and salary income 2007 0 0 0 0 Intangible Depreciable Assets Dividend Income Sepcial Deduction Miscellaneous Income Salaried workers
● Specific Examples of Occasional Income and Miscellaneous Income
■ Taxation of Major Pensions, etc.
■ Aggregation of Profits and Losses
■ Carry-over or carry-back of losses
■ List of Income Deductions for 2023
● Items that fall under medical expenses and items that do not fall under medical expenses
● Long-Term Care Insurance System and deduction for medical expenses
● Benefit-Your-Locality Hometown Tax
● List of Tax Deductions by Type of tax deduction for dependents for 2023
■ Quick Calculation Table of Income Taxes (after 2015)
■ Special Income Tax for Reconstruction
■ Average Taxation
■ List of Tax Deductions
0 Special Credit for Loans Relating to a Dwelling (Deduction Rate and Limitation Amount Depending on Year of Residence)
■ Tax Deductions
■ Tax Deductions
■ Withholding of Income Taxes Paid to Residents
● Withholding of Remuneration, Fees, etc. Paid to Residents
● Withholding of Income Taxes Paid to Nonresidents or Foreign Corporations
■ Subject of Taxation
■ Major Non-Taxable Transactions
■ Non-Taxable Transactions
■ Export Tax Exemptions
■ Changes after the introduction of Consumption Taxes
■ Subject of Taxation
■ Major Non-Taxable Transactions
■ Non-Taxable Transactions
■ Export Tax Exemptions
■ Taxpayer and Special Provisions for Exemption from Tax Payment Obligations
0 Determination of Tax Payment Obligations
■ Timing of Transfer, etc. of Assets
■ Taxable Period and Place of Tax Payment
■ Export Tax Exemptions
■ Special Provisions for Exemption from Tax Payment Obligations
■ Tax-exempt Transactions
■ Tax-exempt Basis
■ Tax-exempt Purchase
■ Purchase tax credit
1. Calculation of Tax Credit for Purchases
2. Tax Credit for Purchases
(1) Individual Response Method
(2) Lump Sum Proportional Allocation Method
(3) Taxable Sales Ratio
3. Application Requirements
4. 2023 Simplified Taxation
■ Business Segment Flowchart
■ Reduced Tax Rate System
1. Tax Rate
2. Items Subject to Reduced Tax Rate
0 Schedule for Introduction of Reduced Tax Rate and Invoice System
3. Saving Method for Classified Invoices, etc.
4. Special Provisions on Tax Calculation for Small and Medium-sized Businesses
■ Saving Method for Classified Invoices, etc. (Invoice System)
■ Filing and Payment
0 List of Filing Deadline and Payment Deadline
■ List of Consumption Tax Returns and Registration Statements, etc. (Excerpt)
[Inheritance tax, gift tax, and other national taxes]
■ Inheritance tax
● (Reference) Provisions on Inheritance in the Civil Code
Family Table
■ Gift tax
● Special Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Tax Exemption in Case of Receipt of Life Insurance Money, etc.
■ Family Table
■ Gift tax
● Special Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Tax Exemption for Receipt of Life Insurance Money, etc.
■ Tax Exemption at the Time of Inheritance
■ Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Tax Exemption for Receipt of Life Insurance Money, etc.
■ Taxation System for Settlement at the Time of Inheritance
■ Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Non-Taxable Limit for Donation of Funds for Acquisition of Housing, etc.
■ Non-Taxable Limit for Donation of Funds for Acquisition of 0 Municipal inhabitants' tax Prefectural Inhabitant's Tax Municipal inhabitants' tax Prefectural Inhabitant's Tax Private Residential Tax Prefectural Inhabitant's Tax Municipal inhabitants' tax Quick Calculation Table of Income Levy Tax
● Difference between income tax and Private Residential Tax on personal deduction amount
(3) Tax rate ratio of Private Residential Tax on Separate Taxation, etc.
■ Enterprise Tax
[1] Individual Business Tax
[2] Corporate Business Tax
● Special Corporate Business Tax and special corporation transfer tax
■ Real Estate Acquisition Tax
■ Fixed property tax (depreciable property tax) and city planning tax
■ Business Income Tax
■ Other major local taxes (local consumption tax and golf course use tax)
■ Automobile-related tax (major)
Appendix
• Record of Withholding Income Tax of employment income (monthly table) excerpt (2023)
• Table of calculation rate of withholding tax on bonuses (2023)
• Welfare pension insurance 料額表 (September 2020 (paid in October))
• National Health Insurance Premiums rate table (applicable from March 2023 (paid in April))
• Vaule of health insurance
• Table of employment insurance rates (2023)
• Age table (with simplified judgment of applicable age) [2023] Monthly Payment