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Inheritance and Dotation tax in Japan

Inheritance and Donation tax are collected on successor who gained the properties by inheritance and an donee who is also obtained properties from the another individual as a gift or offering. The scope of taxation depends on whether successor or done holds Japanese...
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Deferred charges in Japan

In Deferred charges, the expenditures created by a company in order that have a useful period or more than 1 year from the date of the expenditure or spending must be defined as deferred charges and is accountable to amortization for tax purposes. Listed below are the...
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Tax depreciation in Japan

Depreciation is the method of calculating the cost of an asset over its lifespan. There are several methods for calculating the depreciation on fixed assets, depending upon a company’s policies and purposes. Acquisition cost An acquisition cost, also referred to...
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Capital gain in Japan

The Capital gains that are from the selling of land, securities and etc. are accountable to a basic corporate income taxes in the same aspect as the ordinary and simple trading income in any case of a holding period. A capital gain is also defined as the profit on the...
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Taxable Income in Japan

In Japan, Taxable Income of Japanese company serves as the net of gross revenue less the costs, expenses and losses, on a accruals basis in accordance of fair accounting standards and lastly, as adjusted in accordance with the requirements of the tax laws. In General,...
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Effective Statutory Corporate tax rate in Japan

It is said that the possible use of graduated rates in the calculation of both corporation and business taxes are differing the local tax rates utilized and the per-capita liabilities based on the prefectural and municipal taxes and effective statutory tax rates that...
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Tax Rate in Japan

1.Corporate Tax Other than small and medium-sized companies All taxable income 23.9% Small and medium sized company Taxable income up to 8 Million Yen in a year 15.0% Taxable income in excess of 8 Million Yen in a year 23.9% *After the beginning of the Fiscal Year...
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