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BOOK

Hojin Zei Kihon Tsutatsu Chikujo Kaisetsu

Matsuo Isao Ni / Hencho

8400yen
(9240yen Tax incl. in Japan)
Points You Earn 1% (84p)
Release Date early July 2023
Availability In Stock:Usually ships in 1-2 days
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Product Details

Catalog No.NEOBK-2875921
JAN/ISBN 9784793127403
Product Type BOOK
Pages 2059

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

法人税基本通達逐条解説 / 松尾公二/編著

令和4年6月24日課法2‐14改正通達までの通達全項目を詳細解説!!本書は法人税基本通達の全条項にわたり、通達の立案趣旨を忠実に踏まえて、現時点でのもっとも的確な見解を示したものです。

Related Offer & Feature

    Tracklisting

    1
    総則
    2
    収益並びに費用及び損失の計算
    3
    受取配当等
    4
    その他の益金等
    5
    棚卸資産の評価
    6
    削除
    7
    減価償却資産の償却等
    8
    繰延資産の償却
    9
    その他の損金
    10
    圧縮記帳
    11
    引当金
    12
    繰越欠損金
    13
    組織再編成に係る所得の金額の計算
    14
    削除
    15
    完全支配関係がある法人の間の取引の損益
    16
    リース取引
    17
    法人課税信託に係る所得の金額の計算等
    18
    完全支配関係がある法人の間の損益通算及び欠損金の通算
    19
    借地権の設定等に伴う所得の計算
    20
    外貨建取引の換算等
    21
    特殊な損益の計算
    22
    公益法人等及び人格のない社団等の収益事業課税
    23
    税額の計算
    24
    申告、納付及び還付
    25
    退職年金等積立金額の計算
    26
    削除
    27
    外国法人の納税義務

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