Book (Practical) Economy 2024 tax law for Certified Public Accountants Examination / Finance Finance Association

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

Economics
[Content introduction]
For the purpose of reference for examinees of the 2024 Certified Public Accountant Examination, it contains the same laws and regulations as those distributed in the essay test, and is produced in the same format and format.
The law was enacted on January 1, 2024.
[Contents]
0 Corporation Tax Act (Extract) (Act No. 34 of 1965)
Part I General Provisions
Chapter I General Provisions (Article 1, Article 3)
Chapter II Taxpayer (Article 4)
Chapter II-2 Trusts Subject to Corporate Taxation (Articles 4-2 to 4-4)
Chapter III Scope of Taxable Income, etc.
Section 1 Scope of Taxable Income, etc. (Article 5, Article 9)
Section 2 Changes in the Scope of Taxable Income (Article 10)
Chapter IV General Rules for Attribution of Income (Articles 11 and 12)
Chapter V Business Year, etc. (Article 13 Article 15)
Chapter VI Place for Tax Payment (Article 16 Article 20)
Part II Corporation Tax of Domestic Corporation
Chapter I Corporation Tax on Income for Each Business Year
Section 1 Tax Base and Calculation thereof
Subsection 1 Tax Base (Article 21)
Subsection 2 General Rules for Calculation of the Amount of Income for Each Business Year (Article 22)
Subsection 3 Calculation of Gross Profits
Division 1 Amount of Revenues (Article 22-2)
First two Dividends Received, etc. (Article 23 Article 24)
Division 2 Valuation Gain on Assets (Article 25)
Division 3 Profits from Gifts (Article 25-2)
Division 4 Refund, etc. (Article 26 Article 28)
Subsection 4 Calculation of the Amount of Deductible Expenses
Division 1 Valuation and Depreciation Allowance of Assets (Article 29 Article 32)
Division 2 Valuation Loss on Assets (Article 33)
Division 3 Remuneration of Officers (Article 34 Article 36)
Division 4 Contributions (Article 37)
Division 5 Taxes and Public Dues, etc. (Article 38 Article 41-2)
Division 6 compressed entry (Article 42, Article 51)
Division 7 Reserve for Bad Debts (Article 52 and Article 53)
Division 7-2 Expenses, etc. in Exchange for Restricted Shares (Article 54 and Article 54-2)
Division 7-3 Costs, etc. Pertaining to Wrongful Act, etc. (Articles 55 and 56)
Hachime Loss Carried Forward (Article 57 Article 57 Article 59)
Division 9 Policyholders' Dividends, etc. (Article 60 and Article 60-2)
Division 10 Amount of Loss on Transfer of Assets of a Corporation Showing a Loss Controlled by Specified Shareholders, etc. (Article 60-3)
Subsection 5 Calculation of the Amount of Profit or Loss
Division 1 Capital Gain or Loss and Gain or Loss on Fair Valuation of Commodities for Short-Term Sale (Article 61)
No. 1-2 Capital Gain or Loss and Gain or Loss on Fair Valuation of Securities (Article 61-2 Article 61-4)
Division 2 Amount Equivalent to Profit or Loss from Derivative Transactions (Article 61-5)
Division 3 Timing of Recording the Amount of Profit or Loss from Hedge Accounting (Article 61-6 and Article 61-7)
Division 4 Conversion of Transactions in a Foreign Currency (Article 61-8
Article 61-10)
Division 5 Profit or Loss from Transactions between Corporations Having Full Controlling Interest (Article 61-11)
Subsection 6 Calculation of Amount of Income from Corporate Reorganization (Article 62 Article 62-9)
Subsection 7 Special Provisions on Business Year for Vesting Revenues and Expenses (Article 63 and Article 64)
Subsection 8 Lease Transactions (Article 64-2)
Subsection 9 Calculation of the Amount of Income in a Trust Subject to Corporate Taxation (Article 64-3)
Subsection 10 Cases Where a Corporation in the Public Interest Transfers to an Ordinary Corporation, etc. Calculation of the Amount of Income under
(Article 64-4)
Subsection 11 Aggregation of Profits and Losses and Aggregation of Losses between Corporations Having a Full Controlling Interest
Division 1 Aggregation of Profits and Losses and Aggregation of Losses (Articles 64-5 to 64-8)
Division 2 Approval for Aggregation of Profits and Losses and Aggregation of Losses (Articles 64-9 and 64-10)
Division 3 Mark-to-Market Valuation of Assets (Articles 64-11 to 64-14)
Subsection 12 Details of Calculation of the Amount of Income for Each Business Year (Article 65)
Section 2 Calculation of the Amount of Tax
Subsection 1 Tax Rate (Articles 66 and 67)
Subsection 2 Tax Credit (Article 68 Article 70-2)
Section 3 Filing of Return, Payment and Refund, etc.
Subsection 1 Interim Return (Article 71 Article 73)
Subsection 2 Final Returns (Article 74, Article 75-3)
Subsection 2-2 Special Provisions for Returns by Electronic Data Processing System (Articles 75-4 and 75-5)
Subsection 3 Payment (Articles 76 and 77)
Subsection 4 Refund (Article 78 Article 81)
Subsection 5 Special Provisions on Request for Reassessment (Article 82)
Chapter II (Omitted)
Chapter III Blue Return (Article 121 Article 102 18)
Chapter IV Reassessment and Determination (Article 129 Article 103 17)
Part III Corporation Tax of Foreign Corporation
Chapter I Domestic Source Income (Article 138 Article 104)
Chapter II Corporation Tax on Income for Each Business Year
Section 1 Tax Base and Calculation Thereof
Subsection 1 Tax Base (Article 141)
Subsection 2 Calculation of the Amount of Income Categorized as Income Attributable to Permanent Establishments (Article 142, Article 142 - 9)
Subsection 3 Calculation of the Amount of Income Categorized as Other Domestic Source Income (Article 142 - 10)
Section 2 Calculation of the Amount of Tax (Article 143, Article 104 - 2-3)
Section 3 Filing of Return, Payment and Refund, etc.
Subsection 1 Interim Return (Article 104 14-3, Article 104 14-5)
Subsection 2 Final Return (Article 104 14-6, Article 104 14-8)
Subsection 3 Payment (Article 104 14-9 and Article 104 14-10)
Subsection 4 Refund (Article 104 14-11, Article 104 - 13)
Subsection 5 Special Provisions on Requests for Reassessment (Article 145)
Chapter III Corporation Tax on Retirement Pension Funds
Section 1 Tax Base and Calculation of Tax Base (Article 145 - 2 and Article 145 - 3)
Section 2 Calculation of Amount of Tax (Article 145 - 4)
Section 3 Filing and Payment (Article 145 - 5)
Chapter IV Blue Return (Article 146)
Chapter V Documentation Pertaining to Transactions Pertaining to Permanent Establishments (Article 146 bis)
Chapter VI Reassessment and Determination (Article 147 Article 104 17-4)
Part IV and Part V (Omitted)
0 Income Tax Act (Extract) (Act No. 33 of 1965)
Part I General Provisions
Chapter I General Provisions (Article 1 Article 4)
Chapter II Tax Liability (Articles 5 and 6)
Chapter II-2 General Rules on Trustees, etc. of Trusts Subject to Corporate Taxation (Articles 6-2 and 6-3)
Chapter III Scope of Taxable Income (Article 7, Article 11)
Chapter IV General Rules for Attribution of Income (Article 12, Article 14)
Chapter V Place for Tax Payment (Article 15 Article 20)
Part II Tax Liability of Residents
Chapter I General Rules (Article 21)
Chapter II Tax Base, Calculation Thereof, and Income Deductions
Section 1 Tax Base (Article 22)
Section 2 Calculation of the Amount of Classified Income
Subsection 1 Types of Income and the Amount of Classified Income (Article 23, Article 35)
Subsection 2 General Rules for Calculation of the Amount of Income (Article 36 Article 38)
Subsection 3 Calculation of Revenue (Article 39, Article 44-3)
Subsection 4 Calculation of Necessary Expenses
Division 1 Housework Related Expenses, Taxes and Public Charges, etc. (Articles 45 and 46)
Division 2 Valuation and Depreciation Allowance of Assets (Article 47 Article 50)
Division 3 Asset Losses (Article 51)
Division 4 Reserves (Article 52 Article 55)
Division 5 Consideration a Relative Receives from Business (Articles 56 and 57)
Division 6 Specific Expenditure of a Salaried workers (Article 57-2)
Subsection 4-2 Conversion of Transactions in a Foreign Currency (Article 57-3)
Subsection 5 Special Provisions on Calculation of Gross Revenue, Necessary Expenses, and Acquisition Costs Related to the Transfer of Assets (Article 57-4 Article 62)
Subsection 6 Special Provisions on Calculation of Income in the Case of Discontinuance of Business, etc. (Articles 63 and 64)
Subsection 7 Special Provisions on the Period of Vesting of Revenue and Expenses (Article 65 Article 67)
Subsection 8 Lease Transactions (Article 67-2)
Subsection 9 Calculation of the Amount of Income from Trusts (Article 67-3)
Subsection 10 Calculation of the Amount of Interest Income from Assets Acquired by Gifts, etc. (Article 67-4)
Subsection 11 Scope of Classified Income and Details of Calculation of the Amount of Classified Income (Article 68)
Section 3 Aggregation of Profits and Losses and Deduction for Carryover of Losses (Article 69
Article 71-2)
Section 4 Income Deduction (Article 72, Article 88)
Chapter III Calculation of the Amount of Tax
Section 1 Tax Rate (Article 89 Article 91)
Section 2 Tax Credit (Article 92 Article 95-2)
Chapter IV Special Provisions on Calculation of the Amount of Tax (Article 96, Article 103)
Chapter V Return, Payment and Refund
Section 1 Estimated Tax Prepayment
Subsection 1 Estimated Tax Prepayment (Article 104, Article 106)
Subsection 2 Special Provisions on Estimated Tax Prepayment for Special Farming Income Earners (Article 107 Article 110)
Subsection 3 Reduction of Estimated Tax Prepayment (Article 111 Article 114)
Subsection 4 Special Provisions on Payment and Collection of Estimated Tax Prepayment (Article 115 Article 119)
Section 2 Final Return and Payment and Refund Accompanying Same
Subsection 1 Final Return (Article 120 Article 123)
Subsection 2 Final Returns in the Case of Death or Departure from Japan (Article 124 Article 102 17)
Subsection 3 Payment (Article 128 Article 103)
Subsection 4 Deferment of Payment (Article 131 Article 103 17)
Subsection 5 Grace of Tax Payment (Article 103 17-2 and Article 103 17-3)
Subsection 6 Refund (Article 138 Article 142)
Section 3 Blue Return (Article 143 Article 151
Chapter VI Special Provisions on Declaration after Deadline and Amended Declaration, etc. (Article 151 - 2 Article 151 - 6)
Chapter VII Special Provisions on Request for Reassessment (Article 152 Article 153 - 6)
Chapter VIII Reassessment and Determination (Article 154 Article 106)
Part III Tax Liability of Nonresidents and Corporations
Chapter I Domestic Source Income (Article 161, Article 163)
Chapter II Tax Liability of Nonresidents
Section 1 General Rules (Article 106 14)
Section 2 Comprehensive Income Taxation on Nonresidents
Subsection 1 Calculation of Tax Base, Tax Amount, etc. (Article 165
Article 165 - 6)
Subsection 2 Filing of Returns, Payment and Refunds (Article 166 and Article 166 - 2)
Subsection 3 Special Provisions on Request for Reassessment (Article 106 17)
Subsection 4 Reassessment and Determination (Articles 106 18 and 106 bis)
Section 3 Separate Taxation of Income Taxes on Nonresidents (Article 169 Article 173)
Chapter III Tax Liability of Corporations
Section 1 Tax Liability of Domestic Corporations (Article 174 Article 107 17)
Section 2 Tax Liability of Foreign Corporations (Article 178 Article 108 (2))
Part IV Withholding at Source
Chapter I Withholding at Source from Interest Income and Dividend Income (Articles 181 and 182)
Chapter II Withholding at Source from Employment Income
Section 1 Withholding Obligation and Tax Amount Collected (Article 183
Article 108 19)
Section 2 year-end adjustment (Article 190 Article 193)
Section 3 Salaried workers's Declaration on Withholding at Source (Article 194 Article 109 18)
Chapter III Withholding from Retirement Income (Article 199, Article 203)
Chapter III-2 Withholding from Public Pensions, etc. (Article 203 - 2, Article 203 - 7)
Chapter IV Withholding from Remuneration, Fees, etc.
Section 1 Withholding from Remuneration, Fees, Contract Money, or Monetary Award (Article 204, Article 206)
Section 2 Withholding at Source for Pensions Based on Life Insurance Contracts, etc. (Article 207, Article 209)
Section 3 Withholding at Source for Compensation for Benefits of Installment Savings (Article 209 - 2 and Article 209 - 3)
Section 4 Withholding at Source for Distribution of Profits under Silent Partnership Contracts, etc. (Article 200 and Article 211)
Chapter V Withholding at Source of Income of Nonresidents or Corporations (Article 212, Article 215)
Chapter VI Special Provisions on the Due Date for Withholding at Source of Income Tax (Article 216 Article 200 19)
Chapter VII Payment and Collection of Withholding Income Tax (Article 220 Article 223)
Part V and Part VI (omitted)
0 Consumption Tax Act (Extract) (Act No. 108 of 1988)
Chapter I General Provisions (Article 1, Article 27)
Chapter II Tax Base and Tax Rate (Articles 28 and 29)
Chapter III Tax Credit, etc. (Article 30 Article 41)
Chapter IV Filing of Return, Payment, Refund, etc. (Article 42 Article 56)
Chapters V and VI (Omitted)