In the taxation system for gift taxes, there is a calendar year taxation system and an inheritance taxation sy …
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Foreign tax deduction: Residents in Japan are taxed on all income regardless of whether the place where income …
In the case where an individual who has transferred a specific business asset acquires the assets to be purcha …
Tax exemption for donation tax when gifts such as acquisition of housing etc. are received from direct descent …
1. Special replacement for specific residential property – System before revision in Heisei 24 A special …
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Specified officers retirement benefits etc. Outline of the system The amount of retirement income shall be the …
Inheritance tax revision issues The inheritance tax will be reviewed significantly by the tax system revision. …
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Service life of second-hand assets In the case of calculating the useful life of second-hand assets, what seco …
Amortization rate amendment rate declining balance method There was amendment rate amendment rate of declining …
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Reimbursement tax at inheritance Revision 1 The scope of application of settlement tax at inheritance will be …