Archive for December, 2016

Deductible tax and non-deductible tax in Japan

Deductible tax Corporate tax, prefectural and municipal inhabitant taxes, local corporate tax, interest on delinquent tax, penalty etc. are not deductible in terms of taxation in Japan.   Non-deductible tax On the other hand, business tax and special local corporate...
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Devaluation loss in Japan

Even though there are a write-down of assets or write-down to market value in the case of damage because of disaster or obsolescence of assets such as fixed assets and inventories, we are not allowed to make the loss deductible in terms of taxation in Japan.
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Stock option in Japan

If a company issues stock options in compensation for services will be deductible at the timing when individual income tax is imposed on the income by stock options. If the stock option is non-qualified, the individual income is incurs at the stock option. If the...
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Taxation for donation and contribution in Japan

Donation and contribution are partly expensed as shown on the table below:   Donation and contribution Deductible amount To organization designated by the government All of the amount To organization which promotes specified public interest 3.125% of taxable income +...
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