Japan Master Tax Guide 2018/2019
16th ed. 2018/07.
(Wolters Kluwer) – SG. (560520)
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The Japan Master Tax Guide 2018/2019 provides an informative framework of Japanese taxes in English and includes insightful commentary on the Japanese tax statutes, regulations and National Tax Agency circulars. Using non-technical language and illustrative examples, flowcharts and relevant citations to Japanese laws and regulations, it allows non-Japanese tax practitioners to gain a deeper understanding of the Japanese tax laws.
The Japan Master Tax Guide 2018/2019 has been updated to reflect legislation promulgated through 31 March 2018 including 所得税法等の一部を改正する法律 (平成30年法律第 7 号) Law to Partially Revise the Income Tax Law, etc, Law No 7 of 2018, 28 March 2018 (generally effective from 1 April 2018) and 国際観光旅客税法(平成30年法律第 16 号) International Tourist Tax Law, Law No 16 of 2018, 11 April 2018 (generally effective from 7 January 2019).
Table of Contents :
1. Structure of the Japanese Tax System: 日本の税構造枠組み
2. Taxable Persons: 課税対象者
3. Income Taxation: 所得税
4. Corporation Tax: 法人税
5. Taxation of Property and Transactions: 固定資産税
6. Inheritance and Gift Taxes: 相続税および贈与税
7. Consumption Tax: 消費税
8. Tax Administration: 国税局／国税庁
9. Non-Residents and Foreign Corporations: 非居住者および外国法人
10. International Double Tax Relief: 二重課税軽減・免除
Establishment of a Forest Environment Tax (森林環境税)
Changes to the Employment income deduction (給与所得控除)
Addition of an income amount adjustment deduction (所得金額調整控除)
Changes to the specific expense deduction for salaried employees (給与所得者の特定支出の控除)
Changes to the public pension deduction (公的年金等控除)
Changes to the deduction for spouse (配偶者控除)
Implementation of a Special depreciation system to facilitate information coordination (情報連携投資等の促進に係る税制)
Changes to the rules defining permanent establishments (恒久的施設を定義する規則)
Revisions to the purchase limitation rules in tax-free shops (免税店での購入制限規則)
Author: John W Darcy
John W Darcy is an international tax attorney and university professor. His tax practice involving the Pacific Rim area spans many years and includes experience as an attorney for the international law firm of Morgan, Lewis & Bockius; advisor on foreign law to the Japanese law firm of Mitsui, Yasuda, Wani & Maeda in Tokyo; and as a Certified Public Accountant. He currently serves as a Professor of Accounting in the College of Business & Entre-preneurship at the University of Texas Rio Grande Valley and he has previously served at the University of Texas-Pan American as Associate Dean of the College of Business Administration, Interim Chair of the Department of Accounting and Business Law, and Coordinator of Masters Programs in Accounting.