Japanese Law Personal Edition for Tax Accountants Business Succession Tax System Support Kit Kit 10 4976075128528

Order number Kit 10
Author/editor: Tax accountant Chugo Iwashita
Size A4
Quantity: 1 set
ISBN 9784539771488
JAN code 4976075128528

overview
Useful in practice! A book for tax accountants and advisors

A personal version of the business succession tax system has been established, and individual business owners are now being offered tax deferment systems from a variety of sources, as well as consulting with tax accountants.
This kit is a set of two texts, one for tax accountants and one for clients.The one for tax accountants provides detailed explanations, including things to check in advance, the contents of the system, points to keep in mind, and how to calculate the actual tax deferment amount, with examples.
The text for advisors includes basic knowledge, confirmation of certification requirements, and ideas about the turning point in making gifts during your lifetime.
In addition, tax accountants can download a tax deferral tax amount calculation form (Excel), a text for clients (PDF) that can be provided to multiple clients, and a certification requirements check sheet (PDF) from a dedicated download site.
detail
I. Textbook for tax accountants (A4 size, 88 pages)
Chapter 1 Business succession of private businesses under the Management Succession Facilitation Act
1. Matters to confirm in advance of business succession
2. Confirmation of special tax measures related to company/individual business
3. Overview of personal version business succession tax system
4. Confirmation of personal business succession plan
5. Certification by prefectural governor
6. Requirements for sole proprietors in certification under the Business Succession Facilitation Act
7. Requirements for predecessor business operators for certification under the Business Succession Facilitation Act
8. Documents attached to the Facilitation Act certification application
9. Procedure flow for gift tax and inheritance tax
Chapter 2 Overview of tax deferment and exemption for personal business assets
1. Requirements for special business recipient or special business heir, etc.
2. Requirements for predecessor business operators, etc.
3. Target period for acquisition
4. Specified business assets
5. Adjustments when selecting special exceptions for small-scale homes, etc.
Chapter 3 Calculation of tax deferral tax amount
1. inheritance tax
2. Comparison of special provisions for small-scale residential lots, etc. and tax deferment system
3. gift tax
4. Filing within the deadline
5. Providing collateral
6. Continuation notification
7. When discarded
8. If you buy a new one
9. Establishment of a company with in-kind investment
10. Confirmation of inheritance tax deferment
11. Determination of gift tax deadline
12. Exemption from tax deferment
Chapter 4 Others
1. Exempt gift
2. Inheritance tax when the donor dies
Chapter 5 Efforts of tax accountant offices
1. Professional preparation
2. Start from recognizing the current situation
3. Comparison and explanation of tax burden associated with property transfer


II Textbook for consultants (A4 size, 32 pages)
Chapter 1 Personal Edition Business Succession
1. Introduction
2. Tax deferral system for gift tax and inheritance tax related to personal business assets
3. Determining whether business succession is possible during death
Chapter 2 Certification requirements
1. Requirements of the Business Succession Facilitation Act and the Special Taxation Measures Act
2. Certification requirements check (certification requirements under the Business Succession Facilitation Act and the Special Taxation Measures Act)
Chapter 3 Points to note when using the system
1. Payment of gift tax and inheritance tax during tax deferment
2. Other things to keep in mind
Chapter 4 Considering whether to choose the personal version business succession tax system
1. Overall confirmation
2. Consideration of tax deferral system for gifts
3. Consideration of tax deferment system for inheritance
Chapter 5: Turning Point for Living Gifts
1. What is the turning point for inter vivos gifts?
2. How to calculate inheritance tax and inter vivos gift breakpoint
Chapter 6 Summary


Ⅲ　CD-ROM (used to access the purchaser-only website)
You can download forms in Word and Excel formats from the dedicated site (22 forms planned). Calculation formulas are included in the Excel format calculation form, so calculations can be made by simply entering the main items.
1. Textbook for consultants (PDF)
・Text for advisors
・Certification requirements check sheet
2. Inter vivos gift breakpoint calculation statement (Excel)
・Current status confirmation sheet
・Living gift turning point calculation form
3. Format/calculation statement related (Word/Excel)
・Agreement (exclusion agreement)
・Calculation statement of inheritance tax deferral amount related to personal business assets
・Calendar year tax statement for gift tax deferral tax amount for personal business assets
・Gift tax deferral tax amount settlement statement for personal business assets
・Details of taxable price and tax amount paid under each system
4. Certification application form (Word)
・Personal business succession plan (Form 21-3)
・Notification of changes to personal business succession plan (Form 24-3)
・Application for cancellation of confirmation (Form 25)
・(Application for first-class gift certification) Gift from predecessor business operator to successor
・(Application for Type 2 Gift Certification) Gift from a living relative, etc. to a successor
・(Application for Type 1 Inheritance Certification) Inheritance from previous business operator to successor
・(Application for Type 2 Inheritance Certification) Inheritance from a living relative, etc. to a successor
・Written oath stating that it does not fall under the category of special sex-related business.
・Business engagement pledge (gift)
・Business Engagement Pledge (Inheritance)
・Occasional report (Form No. 12-2)
・Switching confirmation application form (Form No. 17-2)
・Application form for confirmation of switching after becoming a corporation (Form No. 17-3)


【Note】
In order to use the forms and calculation sheets, you will need an environment where your computer can connect to the Internet and the following software environment.

[Software environment]
■ Windows8.1/10 (Japanese versions)
■ Microsoft Excel 2013/2016/2019
■ Microsoft Word 2013/2016/2019
■Adobe Acrobat Reader