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BOOK

Joto Shotoku No Jitsumu to Shinkoku Reiwa 7 Nemban

Naka Kita Atsushi

4100yen
(4510yen Tax incl. in Japan)
US$ 25.98
Points You Earn 1% (41p)
Release Date mid January 2025
Availability Backorder:Usually ships in 1-3 weeks
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Product Details

Catalog No.NEOBK-3054406
JAN/ISBN 9784754733018
Product Type BOOK
Pages 805

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

譲渡所得の実務と申告 令和7年版 / 仲北篤/編

配偶者居住権・配偶者敷地利用権に係る建物・土地等についての取得費や、低未利用土地等を譲渡した場合の長期譲渡所得の特別控除について詳細に解説。被相続人の居住用財産の譲渡所得の特別控除について、具体的な事例と記載例を用いて詳細に解説。居住用財産を譲渡した場合の特例について解説。株式譲渡益課税制度について解説。公益法人等に財産を寄附した場合の承認手続について解説。公共事業の事前協議の仕方について解説。令和6年12月現在の最新の法令・通達により解説。確定申告書・明細書の記載例を数多く収録。具体例に即した質疑応答を69問掲載。

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    Tracklisting

    1
    第1章 譲渡所得の範囲
    2
    第2章 譲渡所得に対する課税方法
    3
    第3章 譲渡所得の金額の計算
    4
    第4章 土地建物等を譲渡した場合の譲渡所得の税額の計算方法
    5
    第5章 土地建物等以外の資産を譲渡した場合の譲渡所得等
    6
    第6章 収用等の場合の課税の特例
    7
    第7章 特定事業の用地買収等の場合の譲渡所得の特別控除
    8
    第8章 居住用財産を譲渡した場合の課税の特例
    9
    第9章 事業用資産を譲渡した場合の課税の特例
    10
    第10章 その他の場合の課税の特例
    11
    第11章 譲渡所得の特別控除額の累積限度額
    12
    第12章 公益法人等に対して財産を寄附した場合の譲渡所得の課税の特例
    13
    第13章 譲渡所得等の課税の特例の適用に関する事前協議等
    14
    第14章 国外転出時課税制度

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