BOOK
Jitsumu Kaisetsu Shusei Shinkoku Kosei No Seikyu Q & a
Kobayashi Migaku Toshimi / Cho
2600yen
(2860yen Tax incl. in Japan)
| Points You Earn | 1% (26p) |
|---|---|
| Release Date | November 22, 2012 |
| Availability | Sold Out |
Product Details
| Catalog No. | NEOBK-1385318 |
|---|---|
| JAN/ISBN | 9784502061905 |
| Product Type | BOOK |
| Pages | 247 |
|---|
Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.
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Translate Description
*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.
Description in Japanese
実務解説修正申告・更正の請求Q&A / 小林磨寿美/著
本書では、平成23年12月税制改正を踏まえ、申告納税方式における当初申告の誤りにどのように対処していけばいいのか、更正の請求が可能な場合と可能でない場合、更正の請求が対応しない場合、予期せぬ税が課された場合の宥恕規定や錯誤無効の主張について、そして期間制限と加算税の問題について取り上げています。
Related Offer & Feature
Tracklisting
| 1 |
第1章 申告誤りと修正申告・更正の請求
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| 2 |
第2章 更正の請求と更正の申出
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| 3 |
第3章 更正の請求期間及び更正・決定の除斥期間の延長
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| 4 |
第4章 当初申告要件と適用額の制限
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| 5 |
第5章 宥恕規定の適用と錯誤無効の主張
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| 6 |
第6章 修正申告と加算税の賦課
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| 7 |
第7章 申告誤りの防止と実務対応
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