: 2020 . 7
自己新株予約権の取得に伴う給与課税
2020.07.27
Category:源泉税
法人が自社で発行した新株予約権（自己新株予約権）で一定の要件に該当するものを個人から取得する場合、その自己新株予約権の取得対価の支払について、税務上は給与の支払いみなされるケースがあります。 今回は自己新株予約権の取得に伴う給与課税の概要をご紹介します。
Filing obligation of consumption tax return
2020.07.13
Category:Consumption Tax
Japanese consumption tax is equivalent to the Value Added Tax (VAT) or Goods and Service Tax (GST) in other countries. As well as VAT or GST, the Japanese consumption tax system is complex. In particular, the determination of filing obligation of consumption tax might be a bit confusing, although it is essential to operate a business in Japan. This article summarises an overview of how to determine the filing obligation of the Japanese consumption tax return.