Society Consumption Tax Division handbook, 5th Edition

Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.

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For tax accountants, accounting firm staff, and corporate accounting staff, this book breaks down transactions arising from day-to-day business into specific cases and presents the judgment of whether or not to charge for each case in an easy-to-understand manner. It is A5 size and easy to carry, and it can also be used as a dictionary? Features of this book? 1. Clarify specific examples of each transaction For those engaged in the practical business of the consumption tax, specific examples of each transaction are shown for each account item such as the profit and loss statement and balance sheet. 2. The first letters of "Taxable," "Non-taxable," "Non-taxable," and "Non-taxable" are put into icons so that the judgment of whether or not to charge can be made at a glance. Among taxes, the icon of "Reduced" is also shown for those with reduced tax rate. 3. Description of legal foundation, notification, and judicial precedent. Along with the legal foundation and notification number of the judgment, some tax cases are also included to help investigate in more detail. [Contents of Revisions] * Corresponding to the introduction of the invoice system (storage system for qualified invoices, etc.) on or after October 1, 2023 (2023). * Corresponding to revisions after the previous revision (June 2019) (corresponding to laws and regulations as of August 2023)