Japanese Law Business Succession Tax Support Kit for Tax Accountants Kit 9 4976075127682

Order number Kit 9
Author/editor: Tax accountant Chugo Iwashita
Size A4
Quantity: 1 set
ISBN 9784539771211
JAN code 4976075127682

overview
The fiscal year 2018 tax reform created special provisions for business succession taxation, and general business owners are also very interested in this.
This product includes a text that explains in detail everything from the basic knowledge that tax accountants need when they receive consultation from their clients regarding business succession taxation, to how to evaluate stocks with no trading market, how to calculate the amount of tax deferral, and how to use the system and points to keep in mind. This is a support tool for tax accountants that provides the ``Stock Valuation Statement'' and ``Tax Deferral Amount Calculation'' (Excel) containing templates and calculation formulas for the ``Gift Agreement'' and ``Assignment Agreement'' (Word) necessary for practical work from a website exclusively for purchasers.
　

・Text (A4 size, 144 pages)
Chapter 1 Before business succession
Basic knowledge before starting business succession, the flow of procedures associated with stock transfer, confirmation of the current asset status, and how to calculate the breaking point for gifts during your lifetime.
Chapter 2 Stock Valuation
Explanation of the valuation method for stocks without a trading quote, including calculation examples and valuation statements for stocks (investments) without a trading quote (Tables 1 to 8)
Chapter 3 Tax deferral for unlisted stocks, etc.
General measures and special measures for the tax deferral system, overall flow and points to note, and how to calculate the deferral tax amount
Chapter 4 Summary
How tax accountant offices work and how they deal with their clients
　
・CD-ROM (used to access the purchaser-only website)
You can download Word and Excel formats (26 formats in total) from the dedicated site.
Calculation formulas are included in the Excel format calculation form, so calculations can be made by simply entering the main items.

detail
[Text table of contents]
Chapter 1 Before business succession
Ⅰ　SMEs and commercial real estate/stock transfer
II. Confirmation of special provisions in the Civil Code regarding the remaining portion of the will
Ⅲ Procedures associated with stock transfer for management succession
Ⅳ Transfer and gift as stock transfer between relatives
Ⅴ Recognition of current situation and turning point in gift giving
Chapter 2 Stock Valuation
Ⅰ Approach to stock valuation
II. Stocks without a trading quote
Chapter 3 Tax deferral for unlisted stocks, etc.
Ⅰ　Overall flow
Ⅱ Procedures under the Management Succession Facilitation Act
Ⅲ Overview of tax deferment system
Chapter 4 Summary
Ⅰ Efforts of tax accountant office
Ⅱ　Response to clients


[CD-ROM Table of Contents]
〇Model sentence examples (contracts, minutes, etc.) [Word]
・Share gift (transfer) approval application form
・Share gift (transfer) approval notification
・Agreement
・Minutes of the board of directors meeting (general meeting of shareholders)
・Transfer contract
・Gift contract
〇Related to current status confirmation sheet and gift branching point calculation form [Excel]
・Current status confirmation sheet
・Living gift turning point calculation form
〇Stock valuation statement related [Excel]
・Valuation statement for stocks (investments) without trading quotes (Tables 1 to 8 of Table 1)
・Judgment table for evaluation method when the percentage of voting rights after acquisition by family shareholders is less than 5%
・Company classification evaluation table for stocks with no trading quotation
・Evaluation statement in case of cross-shareholding
・Calculation statement of total asset evaluation at the end of the previous period
・Calculation statement of net asset value per share (inheritance tax assessed value)
・Gift tax statement based on the calendar year taxation system
・Inheritance tax deferral amount calculation statement due to general measures
・Inheritance tax deferral amount calculation statement due to special measures
〇 Certification application form related [Word]
・Form No. 7 to No. 8-4, etc.

In order to download and use the forms, you will need an environment where your computer can connect to the Internet and the following software requirements.

[Software requirements]
Windows 7/8.1/10 (Japanese versions)
Microsoft Word (2010/2013/2016 Windows version)
Microsoft Excel (2010/2013/2016 windows version)