BOOK

Jitsumu De Tsukau Hojin Zei No Genka Shokyaku to Taiyo Nensu Hyo [2016] 3 Tei Ban

Otani Hitsuji Futoshi / Cho

2000yen
(2200yen Tax incl. in Japan)
Points You Earn 1% (20p)
Release Date May 2016
Availability Sold Out
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Product Details

Catalog No.NEOBK-1959588
JAN/ISBN 9784433608569
Product Type BOOK
Pages 225

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

実務で使う法人税の減価償却と耐用年数表 〔2016〕3訂版 / 小谷羊太/著

関連通達をすぐにチェック!耐用年数、償却率と通達を見開き掲載。取得価額の決定に迷わない「付随費用の判定表」。文字・数値が読みやすい耐用年数表・償却率表を登載!

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    Tracklisting

    1
    第1章 減価償却の概要(減価償却の考え方
    2
    減価償却超過額の取扱い
    3
    減価償却資産
    4
    減価償却費
    5
    近年の改正)
    6
    第2章 減価償却費の計算(減価償却の方法
    7
    減価償却費の計算方法
    8
    少額な減価償却資産の損金算入の特例)
    9
    第3章 取得価額の決定(減価償却資産の取得価額
    10
    付随費用の取扱い)
    11
    第4章 特殊なケースの計算(特別償却・特別控除
    12
    増加償却
    13
    中古資産の耐用年数
    14
    事業年度が1年に満たない場合の償却計算
    15
    償却方法を変更した場合等の償却計算
    16
    減価償却資産に値引きがあった場合
    17
    原価参入交際費の調整)
    18
    第5章 「通達対比型 耐用年数表」・「償却率表」

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