Tax exemption point system for business owners" is a good thing for business owners whose sales have declined. Even if taxable sales for the base period are less than 10 million yen, if taxable sales for the specified period exceed 10 million yen, the tax exemption point system does not apply and the business becomes a taxable enterprise. Even if...

The economy continues to be in a slump as the state of emergency declaration is extended due to the Corona disaster. There is no doubt that these are difficult times for many businesses, including ours. Today, we would like to introduce the "tax exemption point system for business owners". Taxable sales (excluding tax) in the base period (the previous two years in the case of sole proprietors, the previous two fiscal years in the case of corporations)...

In this issue, we will continue to introduce English expressions related to dividends. In the previous article, we introduced the "Metropolitan Inhabitant Tax on Dividend Income. So, is there any way to legally avoid being taxed on dividends? This is where NISA comes in. The Small Investment Tax Exemption Scheme (NISA, Mottate NISA...) is a tax exemption system for small amount investments.

This is a happy time of year for those who have held shares of listed companies until the end of March, when dividends are paid. In this issue, we will introduce the taxes imposed on dividends. Dividends from listed stocks and gains from redemption of discount bonds are taxed separately from other income, and are subject to the Tokyo metropolitan inhabitant tax on dividends as well as the national income tax and the special income tax for reconstruction. The metropolitan inhabita...

In FY 2007, eleven areas in Japan, including the Daimaru-Yuri area (Otemachi, Marunouchi and Yurakucho) in Tokyo, were identified as model areas with significant heat island effect. In FY 2007, eleven areas in the nation, including Tokyo's Otemachi-Marunouchi-Yurakucho area (OMY area), were designated as mo...