Columns
Columns
Here is a collection of articles and columns written by our representative, Shinichi.
All contents are available only in Japanese.
For a list of requests we have received so far, please click here.
Article
月刊「税務QA」2024年12号特集「要チェック！賃上げ促進税制のキホン」
This article organizes key points that tax professionals should understand when addressing the Wage Increase Promotion Tax System under the FY2024 tax reforms. It provides practical insights to support implementation in real-world operations.
まずはここから！所得税・住民税の定額減税ナビ『税理士 金子真一の「定額減税」を考える』（全12回）
The column provides a detailed explanation of the impact on companies of the “flat tax reduction,” a system that is highly confusing for taxpayers and payroll personnel.
現場は未だに混乱中！消費税インボイスと改正電帳法（全３回）
This column focuses on the following three points regarding the Consumption Tax Invoice System and the Revised Electronic Book Storage Act:①The current reality of various practical disruptions occurring after the system reforms. ②The National Tax Agency’s efforts to address these disruptions through information dissemination. ③Key issues likely to significantly impact corporate practices.
時間がない! ?消費税インボイス導入へのサクセスロード
A book introducing practical insights on how financial departments can overcome challenges when implementing the consumption tax invoice system. Provides a detailed explanation of practical approaches and key points to consider for departments such as accounting, sales, and purchasing—covering the preparation phase to the final goal. Additionally, offers advice on how to establish a company-wide framework. Includes easy-to-understand explanation on the fundamental mechanisms of consumption tax and invoice system.
今からでも間に合う！インボイス制度の実務対応
An article about the operational response to the consumption tax invoice system– which provides a detailed explanation of the practical impacts of these regulatory changes, as well as concrete solutions to the problems and challenges they bring. Did you know your invoice needs to meet certain requirements for it to be acknowledged as a valid consumption tax payment? In parallel, it is important to understand the revisions to the Digital Book Maintenance Act. Saving invoices and other documents in digital form have become a necessity, but needs to meet the searchability requirements. Although this is more of a best-effort obligation than strict enforcement with penalties, businesses concerned with complying with tax laws may find it challenging to determine the extent of the necessary compliance.
アメリカと日本の生命保険の違い（税務QA2020年3月号）
Japanese life insurance is characterized by a mutual aid approach, as exemplified by mutual companies, aiming to provide minimum protection for bereaved families at a low premium. In contrast, American life insurance often involves a lump-sum premium payment with high coverage multipliers, designed to preserve assets even after paying inheritance taxes. Additionally, due to higher interest rates, premiums are typically covered by investment returns. This article introduces these differing perspectives on life insurance.
基礎から学ぶ信託制度（税務QA2020年11月号）
While trusts are a simple system that provides a framework for managing assets, they are governed by the complex Trust Law. With unique terms and a structure involving three parties—grantor, trustee, and beneficiary—many people find it challenging at first. However, as family trusts are becoming more common alongside guardianship systems, this article explains trusts in an easy-to-understand manner for anyone to grasp.
海外リゾートに週単位で滞在できる「不動産所有権」の取り扱い（税務QA2021年11月号）
Timeshares, often promoted at luxury resorts overseas, particularly in Hawaii, might be perceived as merely purchasing rights to use a resort hotel from a Japanese perspective. However, abroad, they represent a significant real estate ownership right. This article discusses how failing to address this appropriately can result in inheritance complications, such as paying inheritance taxes in Japan but being unable to transfer ownership abroad.
態様別・免税事業者のインボイス制度対応（税務QA2022年8月号）
This article outlines how small businesses, many of which are tax-exempt entities, can approach the new Consumption Tax Invoice System. Drawing on numerous seminars held at chambers of commerce and industry groups, it compiles common questions and concerns from business operators, along with practical solutions.
消費税インボイス制度対応チェックリスト（税務QA2023年8月号）
The Consumption Tax Invoice System impacts all employees within a company, leaving many tax professionals unsure of their readiness and concerned about whether their company is adequately prepared. To address these concerns, particularly for those feeling anxious as the system’s implementation date approaches, this article provides a checklist to help assess progress and determine compliance.
インボイス制度が経理業務に与える影響～決算・申告まで考えていますか？～（税務通信3736号、3739号、3743号）
After understanding the basic rules of the Consumption Tax Invoice System, the next question is often what changes it brings and what steps need to be taken. While the ultimate goal is to enable the accounting department to handle financial statements and filings, there are many issues beyond the scope of the accounting team alone. Furthermore, as the balance sheet (BS) and profit and loss statement (PL) may be affected, it is essential to inform management of potential impacts in advance. This article explores these changes and the implications of the system from this perspective.
Article
月刊「税務QA」2024年12号特集「要チェック！賃上げ促進税制のキホン」
This article organizes key points that tax professionals should understand when addressing the Wage Increase Promotion Tax System under the FY2024 tax reforms. It provides practical insights to support implementation in real-world operations.
まずはここから！所得税・住民税の定額減税ナビ『税理士 金子真一の「定額減税」を考える』（全12回）
The column provides a detailed explanation of the impact on companies of the “flat tax reduction,” a system that is highly confusing for taxpayers and payroll personnel.
現場は未だに混乱中！消費税インボイスと改正電帳法（全３回）
This column focuses on the following three points regarding the Consumption Tax Invoice System and the Revised Electronic Book Storage Act:①The current reality of various practical disruptions occurring after the system reforms. ②The National Tax Agency’s efforts to address these disruptions through information dissemination. ③Key issues likely to significantly impact corporate practices.
時間がない! ?消費税インボイス導入へのサクセスロード
A book introducing practical insights on how financial departments can overcome challenges when implementing the consumption tax invoice system. Provides a detailed explanation of practical approaches and key points to consider for departments such as accounting, sales, and purchasing—covering the preparation phase to the final goal. Additionally, offers advice on how to establish a company-wide framework. Includes easy-to-understand explanation on the fundamental mechanisms of consumption tax and invoice system.
今からでも間に合う！インボイス制度の実務対応
An article about the operational response to the consumption tax invoice system– which provides a detailed explanation of the practical impacts of these regulatory changes, as well as concrete solutions to the problems and challenges they bring. Did you know your invoice needs to meet certain requirements for it to be acknowledged as a valid consumption tax payment? In parallel, it is important to understand the revisions to the Digital Book Maintenance Act. Saving invoices and other documents in digital form have become a necessity, but needs to meet the searchability requirements. Although this is more of a best-effort obligation than strict enforcement with penalties, businesses concerned with complying with tax laws may find it challenging to determine the extent of the necessary compliance.
アメリカと日本の生命保険の違い（税務QA2020年3月号）
Japanese life insurance is characterized by a mutual aid approach, as exemplified by mutual companies, aiming to provide minimum protection for bereaved families at a low premium. In contrast, American life insurance often involves a lump-sum premium payment with high coverage multipliers, designed to preserve assets even after paying inheritance taxes. Additionally, due to higher interest rates, premiums are typically covered by investment returns. This article introduces these differing perspectives on life insurance.
基礎から学ぶ信託制度（税務QA2020年11月号）
While trusts are a simple system that provides a framework for managing assets, they are governed by the complex Trust Law. With unique terms and a structure involving three parties—grantor, trustee, and beneficiary—many people find it challenging at first. However, as family trusts are becoming more common alongside guardianship systems, this article explains trusts in an easy-to-understand manner for anyone to grasp.
海外リゾートに週単位で滞在できる「不動産所有権」の取り扱い（税務QA2021年11月号）
Timeshares, often promoted at luxury resorts overseas, particularly in Hawaii, might be perceived as merely purchasing rights to use a resort hotel from a Japanese perspective. However, abroad, they represent a significant real estate ownership right. This article discusses how failing to address this appropriately can result in inheritance complications, such as paying inheritance taxes in Japan but being unable to transfer ownership abroad.
態様別・免税事業者のインボイス制度対応（税務QA2022年8月号）
This article outlines how small businesses, many of which are tax-exempt entities, can approach the new Consumption Tax Invoice System. Drawing on numerous seminars held at chambers of commerce and industry groups, it compiles common questions and concerns from business operators, along with practical solutions.
消費税インボイス制度対応チェックリスト（税務QA2023年8月号）
The Consumption Tax Invoice System impacts all employees within a company, leaving many tax professionals unsure of their readiness and concerned about whether their company is adequately prepared. To address these concerns, particularly for those feeling anxious as the system’s implementation date approaches, this article provides a checklist to help assess progress and determine compliance.
インボイス制度が経理業務に与える影響～決算・申告まで考えていますか？～（税務通信3736号、3739号、3743号）
After understanding the basic rules of the Consumption Tax Invoice System, the next question is often what changes it brings and what steps need to be taken. While the ultimate goal is to enable the accounting department to handle financial statements and filings, there are many issues beyond the scope of the accounting team alone. Furthermore, as the balance sheet (BS) and profit and loss statement (PL) may be affected, it is essential to inform management of potential impacts in advance. This article explores these changes and the implications of the system from this perspective.
WEB Seminar
株式会社税務研究会様 Zeiken Press
税務研究会Webセミナー
消費税インボイス導入への課題整理とアプローチ（関東信越税理士会の認定研修）
税務研究会Webセミナー
消費税インボイス導入への課題整理とアプローチ（関東信越税理士会の認定研修）
特別解説 インボイス制度の実務対応～請求書等に関する実務がどう変わる？だれが、なにを、いつまでに、を分かりやすく～
特別解説 インボイス制度の実務対応～請求書等に関する実務がどう変わる？だれが、なにを、いつまでに、を分かりやすく～
Column
株式会社TKC様 TKC WEBコラム
インボイス制度の実務でハマる具体的な論点
インボイス制度の実務でハマる具体的な論点
インボイス制度が経理業務に与える影響
インボイス制度が経理業務に与える影響
現場は未だに混乱中！消費税インボイスと改正電帳法
現場は未だに混乱中！消費税インボイスと改正電帳法
NECソリューションイノベータ株式会社様 会計コラム
電子帳簿保存法を簡単解説
電子帳簿保存法を簡単解説
事業者視点からの税務行政DX
事業者視点からの税務行政DX
令和5年消費税インボイス制度導入で変わったこと
令和5年消費税インボイス制度導入で変わったこと
Contact
Click on Inquiries to contact us.
We offer support, practical assistance, and lectures.
*Consultations are free of charge.
Contact
Click on Inquiries to contact us.
We offer support, practical assistance, and lectures.
*Consultations are free of charge.
