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Japan Master Tax Guide 2015/2016, 13th Edition

Japan Master Tax Guide 2015/2016, 13th Edition

Author: John W Darcy
Publisher: CCH Japan
ISBN: 9789814446259
Published In: August 2015
Format: Paperback , 682 pages
Jurisdiction: Japan ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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本書は日本税法を幅広く英訳解説した年度版書籍の最新版です。2015年4月時点での税法規をもとに解説をしています。平易な言語と税・会計用語の和英対訳表・実例（日本の税法への対応フローチャート等）を用いて、日本の税を前提にビジネス展開する外資系企業、税・会計士、研究者にわかりやすいように編集された実務解説書です。

The Japan Master Tax Guide 2015–2016 is an informative and practical guide to the framework of Japanese tax law in English. Readers will find the insightful commentary on Japanese tax statutes, regulations and National Tax Agency circulars extremely helpful. Using non-technical language and illustrative examples, flowcharts and exhaustive citations to Japanese laws and regulations, it allows non-Japanese tax practitioners to gain a deeper understanding of the Japanese tax laws.

With references to tax statutes and headings in kanji characters, the guide is also useful to English-speaking Japanese tax practitioners. This book is designed to be used by business and individuals subject to Japanese taxes, and tax professionals who deal with Japanese tax issued with latest changes in tax rates.

This 13th Edition reflects all pertinent taxation changes that affect 2015/16 returns and provides fast and reliable answers to tax questions, including
- 所得税法等の一部を改正する法律 (平成27年法律第9号)
- Law to Partially Revise the Income Tax Law, etc., Law No 9 of 2015, 31 March 2015 (generally effective from 1 April 2015)
The law stated in this edition stands as at 31 March 2015.

Other Salient Point in this Edition:
- Exit tax (Shukkokuzei — 出国税)
- Changes on hometown donation credit (ふるさと納税制度の改正)
- Updated information on the Corporation Tax rates (法人税率の改正)
- Incentives to strengthen local presence (Chiho Kyoten Kyoka －地方拠点強化)
- Factor-based enterprise tax for large corporations (Gaikei Hyoujun Kazei — 外形標準課税)
- Motor vehicle tonnage tax (Jidosha JuryoZei — 自動車重量税)
- Special rules for gifts to acquire residence (不動産取得税の軽減措置)
- Exemption for gifts for educational costs (Kyouiku Shikin — 教育資金)
- Exemption for gifts for marriage and child care (Kekkon・Koiku Shikin — 結婚・子育て資金)
- Cross-Border Services (Kokkyo o Koetta Ekimu no Teikyo — 国境を越えた役務の提供)
- Financial institution reporting rules (Kinyu koza joho — 金融口座情報)
- Information for the Income tax treaties are updated
Chapter 1           Structure of Japanese tax system　日本の税構造枠組み

Chapter 2            Taxable persons　課税対象者

Chapter 3            Income taxation　所得税

Chapter 4            Corporation tax　法人税

Chapter 5            Taxation of property and transactions　固定資産税

Chapter 6            Inheritance and gift taxes　二重課税軽減・免除

Chapter 7            Consumption tax　消費税

Chapter 8            Tax administration 　国税局／国税庁

Chapter 9            Non-residents and foreign corporations　非居住者および外国法人

Chapter 10          International double tax relief　二重課税軽減・免除