これだけは知っておきたい! 会社の税金入門

Learn the Essentials of Japanese Tax Compliance: A Comprehensive Guide

This course provides a detailed understanding of Japanese taxation, designed for businesses and individuals navigating the complexities of the Japanese tax system. We'll cover everything from fundamental concepts to practical application, empowering you to manage your financial obligations with confidence.

Section 1: Introduction

• Course Objectives: Understand the core principles of Japanese taxation and gain practical skills for compliance.
• Target Audience: This course is ideal for business owners, accounting professionals, and anyone involved in financial management in Japan.
• Instructor Introduction: Meet your experienced instructor and learn about their expertise in Japanese tax law.

Section 2: Fundamentals of Consumption Tax (消費税)

• Consumption Tax Overview: A clear explanation of what consumption tax is and how it works in Japan.
• Consumption Tax Rates: Understand the standard consumption tax rate and the reduced rate, along with when each applies.
• Input Tax Deduction (仕入税額控除): Learn how to claim input tax deductions and the procedures for reporting and payment.

Section 3: Basic Mechanisms of Consumption Tax

• Accounting Methods for Consumption Tax: Explore the two main accounting methods: the "tax-inclusive accounting method" (税込経理方式) and the "tax-exclusive accounting method" (税抜経理方式).

Section 4: Taxable, Exempt, and Non-Taxable Consumption Tax

• Consumption Taxable Transactions: Identify transactions subject to consumption tax.
• Non-Taxable Consumption Tax Transactions: A detailed breakdown of non-taxable transactions, including:
  • Non-Taxable Transactions (1): Specific examples of transactions excluded from consumption tax.
  • Tax-Exempt Transactions (免税取引): Understanding tax-exempt transactions and their implications.
  • Non-Taxable Transactions (2): Further clarification of transactions not subject to consumption tax.

Section 5: Input Tax Deduction (仕入税額控除) - In-Depth

• Specific Examples of Input Tax Deduction: Practical illustrations of how to calculate and claim input tax deductions.
• Categorization of Input Tax Deduction: A detailed breakdown of input tax deduction categories.
• Invoice Saving Methods: Learn about different methods for saving invoices for input tax deduction purposes.
• Qualified Invoice (インボイス) Saving Method: A comprehensive guide to saving qualified invoices (インボイス) for compliance.

Section 6: Understanding Simplified Tax (簡易課税)

• Simplified Tax "Estimated Input Tax Rate" (みなし仕入率): Learn how the estimated input tax rate works under the simplified tax system.

Section 7: Corporate Tax (法人税) - Part 1

• Fixed Assets and Consumables: Distinguishing between fixed assets and consumables for corporate tax purposes.
• Handling of Assets with Accelerated Depreciation (一括償却資産): Understanding the rules for depreciating assets with accelerated depreciation.
• Small-Scale Depreciation of Assets for SMEs: Specific rules for small businesses regarding asset depreciation.

Section 8: Corporate Tax (法人税) - Part 2

• Entertainment Expenses (交際費): Learn about the deductibility of entertainment expenses, including:
  • Deductible and non-deductible entertainment expenses.
  • Distinguishing entertainment expenses from welfare expenses and advertising expenses.
  • Entertainment expenses and meeting expenses.
  • Deductibility of meals under ¥5,000 per person.

Section 9: Income Tax (所得税) - Handling of In-Kind Taxation (現物課税)

• Handling of In-Kind Taxation: Understand the tax implications of in-kind taxation, including:
  • Long-term service awards
  • Commuting expenses
  • Employee trips

Section 10: Stamp Tax (印紙税)

• Taxable Documents: Identify documents subject to stamp tax.
• Stamp Tax Q&A: Answers to frequently asked questions about stamp tax.