Taxation Japan

Japan Master Tax Guide 2013/2014

By John Darcy
CCH Japan July 2013

Specifications

ISBN-13
9789814359948
Publisher
CCH Japan
Publication
July 2013
Format
Paperback , 650 pages
Jurisdiction
Japan ? Countri(es) for reference only

Details

The Japan Master Tax Guide 2013­–2014 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. It is designed to be used by business and individuals subject to Japanese taxes, and tax professionals who deal with Japanese tax issued.


This 11th Edition reflects all pertinent taxation changes that affect 2013/14 returns and provides fast and reliable answers to tax questions, including

  • Law to Revise the Income Tax, etc., in Order to Construct a Tax System Addressing Changes
  • in the Socio-Economic Structure, Law No 114 of 2011, 2 December 2011.
  • Law to Partially Revise the Special Taxation Measures Law, Law No 16 of 2012, 31 March 2012.
  • Law to Partially Revise the Consumption Tax Law, etc., and Fundamentally Reform the Tax System in Order to Secure Stable Resources for Social Security, Law No 68 of 2012, 22 August 2012.
  • Law to Partially Revise the Income Tax Law, etc., Law No 5 of 2013, 30 March 2013.
 

The law stated in this edition stands as at 30 March 2013.

Important Changes in new 2013/2014 Edition;

  • The 11th Edition of the Japan Master Tax Guide (2013/2014) has been updated to reflect legislation promulgated and pending through 30 March 2013 including:
  • Law to Revise the Income Tax, etc., in order to construct a tax system addressing changes in the Socio-Economic Structure, Law No.114 of 2011, December 2011.
  • Law to partially revise the special taxation measures law, Law No.16 of 2012, 31 March 2012.
  • Law to Partially revise the consumption tax law, etc., and fundamentally reform the tax system in order to secure stable resources for Social Security, Law No.68 of 2012, 22 August 2012.
  • Law to partially revise the Income Tax Law, etc., Law No.5 of 2013, 30 March 2013.

 

Key Features

  • Commentary is written in clear and concise English, with headings in Kanji characters.
  • Provides explanations and synopsis of the Japanese tax system.
  • Highlights the main legislative, judicial and administrative tax laws.
  • Provides information on tax compliance requirements.
  • Detailed references to the original Japanese statutes and regulations.
  • English translation of commonly-used forms.
  • Easy to use flowcharts, tables,  including up-to-date withholding tax tables reflecting the latest tax law      changes

Key Benefits

  • Tax practitioners,      tax professionals and taxpayers will be able to understand their tax      liabilities and entitlements for the particular year.
  • Helps in the preparation of income tax returns.
  • Provides information on the tax consequences flowing from decisions and transactions which taxpayers may face in that particular income year.

 


Table of Contents

  1. Structure of Japanese tax system
  2. Taxable persons
  3. Income taxation
  4. Corporation tax
  5. Taxation of property and transactions
  6. Inheritance and gift taxes
  7. Consumption tax
  8. Tax administration
  9. Non-residents and foreign corporations
  10. International double tax relief

 

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