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Key Points of Tax Reform for Fiscal Year 2025-Corporate Tax①

  • 安井享二
  • 2025年5月24日
  • 読了時間: 1分

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


In new accounting standard, the objected leasing becomes accounted as Purchased in operating lease. (used to be accounted as Rental). Therefore, On and after Apr.1,2027, this new accounting standards will be applied for Leasing transaction. 

 
 
 

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