Welcome to
my Blog
written by a tax accountant
who has never been improved English skill
after many years study. 

Demerit: In case you have to enroll the social insurance and national pension、your net income for the year might be reduced. Good points:...

① the 1.03-million-yen barrier You don't have to pay income tax on salary income up to 1.03 million yen. Even if it's just over 1.03...

Nenshuu-no-Kabe (the barrier of annual earnings) is discussed based on the employment Income (a family of employee, his wife, and...

I have introduced the Fiscal Tax Reform for 2025 in these weeks, however now I realized that I should explain the overview of Fiscal Tax...

The Special Defense Corporate Tax will be applied as an additional tax equivalent to 4% of the corporate tax amount, as part of the...

In the current strengthen management tax, some of change to be added and are extended two years. Regarding the profit enhancement...

There are 2ways of accounting for Leasing transaction. One is so-called,　Finance- lease transaction, the other is operating-lease...

①Lease taxation　will be taken to adjust in accordance with the new lease accounting standards. ②For the small and medium-sized enterprise...

The FY2025 tax reform will increase the basic income tax deduction and employment income deduction amounts, raise the total income amount...

Establishment of a special deduction for specific relatives (tentative name)　特定親族特別控除 Residents who have relatives aged 19 and older but...

The minimum guaranteed amount for employment income deductions will be increased 100,000yen from550,000yen to 650,000 on and after income...

From this week, I will introduce several points regarding tax reforms 2025. First, regarding personal income taxation: In light of the...

If you pay too little tax or receive too much tax refund In this case, you can correct the mistake by filing an amended return. When...

If you have paid too much tax or received too little tax refund, due to a mistaken of filing return tax. there is a procedure called a...

This income is the one the other than 9kinds of income, (mentioned on prev. blog) such as public pension. I think this contains various...

Since Invoice system started ,18 months has been passed. This system might be accepted in public generally. However, I would like to...

Mar 17(Mon),2025 was the day of final tax return of 2024 filing. How did you do? The main different point from the other years was the...

I guess and hope that almost all individuals are relieved from the pressure from tax return at this moment. But a few may be still...

The payment deadline for income tax and special income tax for reconstruction (hereinafter referred to as income tax) for which you have...

This answer is yes and No. It depends on your total income amount for that year. In case of your total income for 2024 is more than...