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BOOK

Zeimu Juyo Saiketsu Jirei Motoshimpankan Ga Kaisetsu! Zeirishi Ga Ayamari Yasui Point Kigyo Hen Dai2 Shu

Narimatsu Yoichi / Henshu Daihyo

3200yen
(3520yen Tax incl. in Japan)
Points You Earn 1% (32p)
Release Date mid March 2023
Availability In Stock at Supplier:Usually ships in 2-4 days
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Product Details

Catalog No.NEOBK-2840206
JAN/ISBN 9784474092020
Product Type BOOK
Pages 286

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

税務重要裁決事例 元審判官が解説!税理士が誤りやすいポイント 企業編第2集 / 成松洋一/編集代表

法人税・消費税・国際課税から、企業に関する重要な裁決事例を精選!

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    Tracklisting

    1
    法人税関係(所得の帰属
    2
    収益事業
    3
    収益の処理 ほか)
    4
    消費税関係(土地・建物の信託受益権の取得に要した手数料に係る課税仕入れは、共通用とすべきとされた事例(平30.4.25裁決)
    5
    請求人が国際郵便により輸出した腕時計について、輸出免税として消費税の確定申告を行ったところ、本件輸出に関して輸出許可を証する書類の保存が要件とされており、当該書類の保存がないから輸出免税の適用はないとされた事例(平30.6.5裁決)
    6
    個別対応方式により課税仕入れに係る消費税額を計算するに当たり、調剤薬品等の課税仕入れは、課税資産の譲渡等とその他の資産の譲渡等に共通して要するものに区分すべきと判断された事例(令元.7.17裁決))
    7
    国際課税関係(国内源泉所得
    8
    外国税額控除
    9
    外国子会社合算税制
    10
    移転価格税制(国外関連者寄附金))

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