Book (Practical) Economy Structure of Financial Instruments and Tax (for filing March 2024 (for 2023)) / Yuki Abe

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

Economy
[Introduction to Contents]
Interest in financial products has increased in recent low interest rates. Various financial products such as deposits and savings, public and corporate bonds, stocks, investment trusts, FX, REITs, and gold are sold by financial institutions. Moreover, financial products sold by financial institutions not only in Japan but also in foreign countries are sold by financial institutions.
This book explains tax on a wide range of financial products both in Japan and overseas in an easy-to-understand manner using charts and charts based on the author's practical experience. In addition, it also discusses tax on financial products and tax on cryptoassets in cases of direct transactions with financial institutions outside Japan, which have been increasing recently.
In addition, in order to utilize it in tax returns, we have reviewed many examples of tax returns and points to note in case of transactions with financial institutions outside Japan.
In addition to this revision, we have revised it in response to the revisions and added the following questions based on cases of consultation with the author.
In addition to this revision, we have revised it in response to the revisions and added the following questions based on cases of consultation with the author.
Chapter 1 Tax on Shares
Tax on Shares
Tax on Shares
Separate Self-Assessment Taxation on Gains on Transfer of Shares
Special provisions on
・ Deemed Dividends
Chapter 2 Public Bonds ・ Taxes on Financial Products
・ Taxation method of public and corporate bonds
・ Interest, Interest, Dividends on Profits
・ Maruyu, Special Maruyu, worker's property accumulation savings
・ Discount bonds and interest-bearing bonds
・ Accrued interest
Chapter 3 Taxes on Investment Trusts
・ Taxation method of bond investment trusts
・ Taxation method of stock investment trust
・ Classification and taxation relationship of securities investment trusts
・ Taxation on interim dividends (ordinary dividends) of stock investment trust through public offering
・ Purchase and cancellation
・ Private placement investment trusts and company-type investment trusts
Chapter 4 Taxes on Foreign Stocks, Investment Trusts, Deposits, etc.
・ Dividends on foreign stocks and interest on foreign bonds
・ Capital gains on foreign stocks and foreign bonds
・ Capital gains on foreign stocks and foreign bonds
・ Capital gains on foreign stocks and foreign bonds
・ Foreign investment trusts
・ Taxation relationship in case of direct transactions with foreign financial institutions
・ Whether or not dividends on listed stocks generated in domestic and foreign securities accounts (without going through domestic financial institutions) can be treated as Separate Self-Assessment Taxation in amended 2023 2023 2023 Dividend Income Deductions for Dividends designated account designated account designated account stock mini-investment