Japanese Law Tax deferral system for personal business assets for tax accountants V107 4976075127835

Contains practical information such as basic knowledge about the personal version of the business succession tax system and comparisons of tax amounts with special cases such as the tax deferment system and special provisions for small residential lots, etc., with basic knowledge and examples.

In the 2019 tax reform, in addition to the corporate version of the business succession tax system, a new tax deferral system for inheritance tax and gift tax was established to promote business succession for sole proprietorships, based on the fact that, as the population ages rapidly, securing sustainable business development through smooth generational transition has become an urgent issue for sole proprietorships, and that a legal framework has been developed to promote business succession for sole proprietorships through the expansion of special provisions for residual portions.

This product covers basic knowledge such as the differences with the corporate version of the business succession tax system, certification requirements under the Facilitation Act, requirements for the tax deferral system, and specific business assets, as well as ``comparison of tax amounts between the tax deferral system and special provisions for small residential lots, etc.'' using specific examples and calculation examples regarding the most important point in this system, ``adjustment with small residential lots, etc.'', as well as useful practical content such as how to approach this as a tax accountant's office.





Contains practical information such as basic knowledge about the personal version of the business succession tax system and comparisons of tax amounts with special cases such as the tax deferment system and special provisions for small residential lots, etc., with basic knowledge and examples. In the 2019 tax reform, in addition to the corporate version of the business succession tax system, a new tax deferral system for inheritance tax and gift tax was established to promote business succession for sole proprietorships, based on the fact that, as the population ages rapidly, securing sustainable business development through smooth generational transition has become an urgent issue for sole proprietorships, and that a legal framework has been developed to promote business succession for sole proprietorships through the expansion of special provisions for residual portions. With this product, I explain "the amount of a tax comparison with exceptions such as a tax payment postponement system and the small scale residential land" using an example and a calculation example about the first point and "adjustment with the small scale residential land" that it is in this system from the basic knowledge such as a difference with the business succession taxation system for corporation, the authorization requirements by the facilitation method, assets for each requirement and identification business of the tax payment postponement system concretely and record contents helping business including how to work on as the licensed tax accountant office.