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Japan Master Tax Guide 2020/21 18th ed.
2020/7/16

2020-07-17: 複数部注文の割引表を追加しました。

Japan Master Tax Guide 2020/2021 is a handy and comprehensive reference on Japanese tax rules. It is designed to be used by businesses and individuals subject to Japanese taxes and tax professionals who deal with Japanese tax issues.

ISBN: 9789814838054

定価(税込:10%):35,750円

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This eighteenth edition of the Japan Master Tax Guide (2020/2021) has been updated to reflect the legislation promulgated through 30 April 2020.

including:

・所得税法等の一部を改正する法律( 令和2年法律第8号)
Law to Partially Revise the Income Tax Law, etc, Law No 8 of 2020, 31 March 2020 (generally effective from 1 April 2020 with other effective dates for some provisions).

 ・新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律(令和2年法律第25号)
Law for Extraordinary Exceptions to the National Tax Law to Address the Impact of New Coronavirus Infections, etc, Law No 25 of 2020, 30 April 2020 (effective 30 April 2020)\

Legislative items that have not been approved by the Diet are identified in the text of this edition of the Japan Master Tax Guide as proposed legislation.

key updates

  • Latest updated tax rates, forms and figures
  • The introduction of the group aggregation system for tax purposes. (There is quite a lot of detail here, including a useful comparison with the previous consolidated system)
  • Coverage on the emergency measures in response to COVID-19, such as various extensions of deadlines, certain exemptions, relaxation of various rules, and carry back of losses.
  • 2020 revision of valuation of securities, based on the ASBJ Statement No. 30 Accounting Standard for Fair Value Measurement (Important for accounting for investments)
  • Changes to the taxable purchase of buildings used for residential leasing treatment
  • Information on disallowed foreign taxes
  • Additional information on tax credit for promoting employment
  • Clarification on the time limits for corrections of taxes
  • Information on new incentives available for promoting open innovation effective 1 April 2020
  • The extension on due dates for declaration of property acquired by inheritance
▼複数部ディスカウント価格表
冊数 割引率 単価 単価*冊数 消費税(10%) 税込合計金額
1
0.0%
32,500円
32,500 3,250 35,750円
2 65,000 6,500 71,500円
3
5.0%
30,875円
92,625 9,262 101,887円
4 123,500 12,350 135,850円
5
5.5%
30,712円
153,560 15,356 168,916円
6 184,272 18,427 202,699円
7 214,984 21,498 236,482円
8 245,696 24,569 270,265円
9 276,408 27,640 304,048円
10
7.0%
30,225円
302,250 30,225 332,475円
11 332,475 33,247 365,722円
12 362,700 36,270 398,970円
13 392,925 39,292 432,217円
14 423,150 42,315 465,465円
15 453,375 45,337 498,712円
16 483,600 48,360 531,960円
17 513,825 51,382 565,207円
18 544,050 54,405 598,455円
19 574,275 57,427 631,702円
20
8.0%
29,900円
598,000 59,800 657,800円
21 627,900 62,790 690,690円
22 657,800 65,780 723,580円
23 687,700 68,770 756,470円
24 717,600 71,760 789,360円
25 747,500 74,750 822,250円
26 777,400 77,740 855,140円
27 807,300 80,730 888,030円
28 837,200 83,720 920,920円
29 867,100 86,710 953,810円
30 9.0% 29,575円 887,250 88,725 975,975円