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Economics
Hobbies and Trivia
● This book provides a comprehensive explanation of the practice of the "Net Assets Section" while linking the legal, accounting, and tax fields. ● In the field of capital transactions, highly specialized processing involving legal, accounting, and tax matters is often required, and a high level of expertise is required. However, specific procedures, accounting, tax treatment, and declaration adjustment are explained as simply as possible a manner as possible, and examples of descriptions of various proceedings, public notices, demands, notifications, etc., examples of setting up, examples of tax declaration adjustments, etc. are included. ● The fourth edition has been updated in accordance with the latest laws, regulations, accounting standards, and application guidelines. In addition, descriptions based on actual practice since the revision of laws, regulations, etc. have been added. ★ In particular, under the Local Tax Law in the 2015 Tax System Revision, "Measures to add or subtract the amount of free capital increase or decrease, etc. when calculating the standard for the tax rate classification of corporate inhabitant tax and residential mortgage tax," and "Measures to make the standard for the tax rate classification of corporate inhabitant tax per share equal to the total amount of stated capital and capital reserve, when the amount of stated capital, etc., which is the standard for the tax rate classification of corporate inhabitant tax per share equal to the total amount of stated capital and capital reserve," have also been taken. ● By including case studies for each of these revisions, it is possible to fully understand these revisions with concrete numerical examples. [Main Contents] Part 1, Legal Affairs / Part 2, Accounting and Taxation / Part 3, Applications