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Blog 4 items
Basics of International Taxation 96 entries
- Dubai Free Zones Explained: Comparing Locations, Choosing by Industry, and Corporate Tax Considerations
- Tax Comparison of 21 Asia-Pacific Countries and Regions: An Updated Guide to Overseas Business and Relocation
- How Has Cross-Border Inheritance and Gift Taxation Changed? A History of the Five-Year and Ten-Year Rules and Transitional Measures
- When Support for an Overseas Subsidiary Is Treated as a Donation: Transfer Pricing and Donation Tax Rules for SMEs
- What Is Transfer Pricing Taxation? Its History and Trends in Japanese Tax Assessments
- Why Was Japan's Exit Tax Introduced? The Creation of the Exit Tax Regime and Subsequent Reforms
- Why must director remuneration be the same each month?
- Are Entertainment Expenses “Wasteful Spending”?
- What Is Double Taxation? International Double Taxation and Inheritance Tax
- Taxation on the Transfer of Land-Rich Shares: Comparing the Tax Treaties of Singapore and Hong Kong
- History of the introduction and revision of anti-tax haven measures
- Differences between local subsidiaries, branches, and representative offices: Who contracts and who bears responsibility
- Invoicing overseas companies: Is consumption tax unnecessary? Things to check first regarding digital services
- Is Japan the only country without a days-based criteria for residency determination? Comparing "residents" in 13 countries
- Comparing the Tax Systems of Japan and Western Countries: Looking at the Taxing Government and Scope of Income Before Tax Rates
- Are South Korea's tax systems similar to Japan's? — Commonalities in the systems and differences that history alone cannot explain
- How to Compare Asian Tax Systems: Considering Corporate Profits and Owner Take-Home Pay Separately
- When a foreign corporation sells a Japanese company: Taxes are not determined solely by "having no base in Japan"
- Tax Deferral for the Exit Tax: From Pre-Departure Procedures to Sale, Return, and Inheritance
- What Happens to Tax When You Receive Dividends from an Overseas Subsidiary?
- Why Is Interest on a Loan Not Deductible?
- Funding an Overseas Subsidiary: Equity or a Loan?
- Are an Overseas Subsidiary's Profits Taxed in Japan Even Without Dividends?
- How Is International Double Taxation Eliminated? The Role of Tax Treaties and Foreign Tax Credits
- How Tax Savings from Overseas Property Depreciation Changed: Loss Offset Restrictions from 2021
- Why do wealthy individuals moving to Dubai choose Dubai? — Taxes, free zones, visas, and how to proceed with relocation
- Comparison of Global Private Banks: How to Choose Based on Minimum Deposit, Fees, and Services
- Why are the wealthy moving to Singapore now?
- What is a tax sparing credit
- What is meant by "country or region" under tax law?
- What is tax deferral when transferred to a non-resident through gift or inheritance?
- What is the adjustment when actually selling after moving abroad?
- Cancellation of Exit Tax on Return to Japan, Gift, or Inheritance
- Exit Tax and Unlisted Share Valuation: Can Preferred Share Funding Prices Be Applied to a Founder's Common Shares?
- What is the tax payment deferral for the exit tax (tax on overseas transfer)?
- Non-resident real estate transfer and withholding tax (10.21%)
- Payment to non-residents and foreign corporations and withholding of taxes (20.42%)
- The application of the inclusion of income in profit-making activities (exclusion of the application of the inclusion of dividends earned by foreign subsidiaries)
- What is the specific taxable amount and taxable amount already paid?
- What is the double taxation adjustment (foreign tax credit) under the controlled foreign company (CFC) rules?
- What is the applicable amount?
- Partial cumulative taxation (passive income)
- What are the non-related criteria and the country of residence criteria?
- What are the physical criteria and control criteria?
- What is the business standard (economic activity standard)?
- What is a de facto control relationship?
- What is the tax burden ratio?
- A specific foreign affiliated company (paper company, etc.)
- About foreign affiliated companies
- What is export duty-free?
- What is the reverse charge method?
- What Are Electronically Supplied Services?
- What Is Income Attributable to a Permanent Establishment (AOA)?
- What Is an Arm's Length Price?
- What is the high-rate burden portion (excluded from the foreign tax credit)
- What is the foreign tax credit carryforward (excess deduction limit / excess foreign tax amount)?
- What is the limitation on the deduction (foreign tax credit)
- Branch PE (Permanent Establishment)
- What Are Preparatory and Auxiliary Activities Excluded from PE Status?
- What Is an Agency PE?
- What Is a Construction Permanent Establishment?
- What Are Donations to Foreign Related Parties?
- What Is a Foreign Related Party?
- Who Is a Resident under the Income Tax Act? Determining Domicile
- Exit tax on gifts and inheritances
- What are the Statement of Foreign Assets and the Statement of Assets and Liabilities?
- Withholding Tax on Payments to Nonresident Athletes and Entertainers
- What is a Perpetual Traveler (PT)?
- What Is a Tax Haven?
- Who is liable to pay inheritance tax (regarding overseas assets and the 10-year rule)
- Moving abroad and resident tax
- Tax Treatment of Share Transfers by Non-Residents
- What Are Japan's Earnings Stripping Rules?
- What Is a Tax Treaty?
- Cross-Border Transactions and Withholding Income Tax
- What Are Transfer Pricing Rules?
- What Is the Foreign Subsidiary Dividend Exemption?
- What Is the Foreign Tax Credit?
- Exit tax
- What Is a Tax Agent?
- What is domestic source income
- What Is a Foreign Corporation?
- Who Is a Non-Permanent Resident?
- Who Is a Nonresident Under the Income Tax Act?
- What Is a Permanent Establishment (PE)?
- What Is the Minimum Tax (Special Taxation of Specified Standard Income)?
- What Are Thin Capitalization Rules?
- What Are the Economic Activity Tests?
- What Are the Controlled Foreign Company (CFC) Rules?
- To what extent are the profits of a Japanese branch taxed in Japan: The 2014 tax reform and the transition to the attribution principle
- Japan's Exit Tax Begins: A New System to Check Before Moving Abroad
- Investing in Greek Real Estate
- An Introduction to "Non-Residents" for the Wealthy
- The FY2015 Tax Reforms and International Taxation
- M&A and Relocating to Malaysia
- What Is the Double Irish with a Dutch Sandwich? Understanding Google's International Tax Strategy
Customer Feedback 11 entries
- Michito Fukukai, Founder of FLICKSHOT FZCO
- Toshitaka Kawakita, Representative Director of Kawakita Architectural Design Office
- Yu Kimura, Head of CAUCHYE ASIA PTE. LTD.
- Kohei Matsuda, Representative Director of Wa Co., Ltd.
- Sota Watanabe, Founder and CEO of Startale Group
- Mai Fujimoto, Co-Founder of INTMAX and zERC20
- Keiichi Toyoda, Spiceup Japan Co., Ltd.
- Ryuichi Sakata, Representative Director, J Glocal Accounting Co., Ltd.
- Daiki Hoshino, Representative, Hoshino Judicial Scrivener Corporation
- Hikoyuki Konno, Representative Director, Gradco Japan Co., Ltd.
- Our firm's main startup clients
Taxation of partnerships (funds) 8 entries
- Why Fund Management Can Be Capital-Efficient: 1% GP Commitment and 20% Carry
- VC Fund Business Model: The "2% and 20%" Rule and the Profit Mechanism of Startup Investment
- The Private Equity Fund Business Model: How Profits are Generated Through the "2 and 20" Rule and Corporate Acquisitions
- What Is a Leveraged Lease? Why Tax Savings Alone Are Not Enough to Judge It
- Four Types of Partnerships Compared: Civil Code Partnerships, Silent Partnerships, LLPs, and LPSs
- Taxation of Civil Code Partnerships
- Taxation of Silent Partnerships
- Who Invented Leveraged Leasing? An American Lawyer and the History of Tax-Driven Finance
Startup basics 21 entries
- What Is a Qualified Institutional Investor? Understanding Funds and Japan’s QII Special Business Regime
- The LLP–LPS Structure: Fund Design, History and Adoption in Japan
- What Is an Equity Story? Connecting Business Growth to Shareholder Returns
- Build a company that runs even without the president
- Decide which businesses to grow and which to discontinue through budget-to-actual management.
- Are profitable companies and companies people want to buy the same thing?
- The KPIs to Focus On Differ by Industry and Business Model: Reading Your Company's Way of Making Money Through Numbers
- Plan for exit and return before starting a business overseas
- Five Business Exit Paths: Planning Backward from an IPO or M&A
- The investment agreement takes effect on the day the company is sold.
- Even if you live abroad, your relationship with Japanese taxation remains.
- Establishing a company in a foreign country and being able to work there are two different things.
- Basics of capitalization policy — to whom, when, at what price, and how much % to give
- How Do Companies Aiming for an IPO Differ from Those Aiming for M&A?
- Does simply creating a foreign corporation solve taxes?
- Create a business plan starting from the exit requirements
- Companies that should raise funds from VCs and companies that should not
- Basic Knowledge of Incorporation
- Start a monthly recurring billing business
- History of consulting
- How to set up an accounting department
Taxation of donations 6 items
- What Have Japan’s Wealthiest People and Public Figures Entrusted to Foundations? The Top Ten Rich List and Examples of Public-Interest Foundations
- Why Do the World’s Wealthiest Founders Create Foundations? Gates, Musk, Google’s Founders and Philanthropy
- Where does the upper limit for Hometown Tax come from in the statutory text?
- rough calculation of the upper limit for hometown tax donations
- Market Value When a Corporation Trades Unlisted Shares: Donations, Gains from Gifts, and Valuation Guidelines
- How Is Fair Market Value Determined for Tax When an Individual Transfers Unlisted Shares?
Notice 112 entries
- Introducing AllLoan: The Global Version of Hensai JP, Supporting 18 Languages and 130 Currencies
- Introducing Hensai JP: An Easy-to-Use Loan Repayment Calculator in Japanese Yen
- Introducing AllPDF: A Web Tool for Merging and Splitting PDFs
- Introducing Our Auspicious Days Calendar for Taian, Ichiryumanbaibi, and More
- The crypto asset "HANA" of Hana Network, whose expansion to Dubai was supported by our firm, has been listed.
- The Soneium mainnet has been opened to the public.
- We assisted the b-ex Foundation in acquiring public interest incorporated foundation certification.
- I was in charge of financial due diligence for the corporate acquisition by W Corporation.
- The joint venture between the two companies, facilitated by our firm, has announced "Soneium".
- Clients of our firm announce the establishment of a joint venture
- Notice of Capital Alliance Between Our Firm's Clients
- Our firm has won a partial victory in a tax case involving the determination of non-resident status for Singaporean expatriates – we were involved as advisors.
- Spoke at B Dash Crypto
- Appointed as an Adviser to the Japan Blockchain Association (JBA)
- The crypto asset "ASTR" of Stake Technologies, whose expansion into Singapore was supported by our firm, has been listed.
- Interview Published in Weekly Diamond
- Publication of Coauthored Book “Crypto Assets for Practitioners: Legal, Accounting, and Tax Q&A”
- We assisted our client, ScanX, with their fundraising.
- An Interview with Us Appeared in Weekly Toyo Keizai
- We held the OneAsia meeting in Ho Chi Minh City.
- We conducted a financial due diligence regarding the consideration of acquiring the pharmacy business.
- Change of Singapore Partner
- Appearing on BS11's “The Facts Explained! Cryptocurrency News!”
- Speaking at the House of Councillors Members' Office Building
- Speaking at a CryptoBowl Event
- Speaking at an Event Hosted by Nikkei CNBC
- Speaking at a Neutrino Event
- Speaking at an Event Hosted by COINAGE
- Speaking at the Bank of Okinawa's Overseas Expansion Seminar
- Featured in CryptoCurrency Journal
- A Dialogue Series Begins on Gentosha Gold Online
- Appointed as an Advisor to Neutrino
- Presentation at the Japan Blockchain Association
- Speaking at a Crowd Credit Event
- Contributed an Article to Weekly Toyo Keizai
- Spoke at THE COIN
- New Column Launched on COIN POST
- I served as the sell-side advisor for the stock transfer of Itty Co., Ltd.
- A New Column Begins on Gentosha Gold Online
- About Your Initial Consultation
- Further Comments Featured in Weekly Diamond
- New Kindle Release: “DIY Tax Returns and Tax Savings for People with Side Businesses or Income Outside Their Employment”
- Kindle Release: “A Friend's Guide to DIY Tax Returns and Tax Savings for Freelancers and Sole Proprietors”
- Interviewed by Weekly Economist
- Comments Featured in Weekly Diamond
- We conducted financial due diligence for the business integration of Trustax (currently KACHIEL) and Inspire Consulting.
- We held the OneAsia conference in Bangkok.
- OneAsia's Operating Company Changes Its Name
- Notice of Office Relocation
- Fukuoka Accounting Firm Joins OneAsia
- We held the OneAsia Seoul Conference.
- iRidge, which we supported in valuation services, has gone public.
- We Are Hiring
- New Book: “An Introduction to Wealth: A Textbook for Building JPY 100 Million in Assets”
- The Launch and Activities of the Japan SME Rating Organization
- Major Website Redesign
- Bengo4.com, Which We Supported in Its Startup Phase, Goes Public
- We held the OneAsia meeting in Okinawa.
- I gave an interim report on the financial due diligence for a plastics-related company.
- We mediated the acquisition of a Philippine company by VJ Solutions.
- An Accounting Firm in Sapporo Joins OneAsia
- Gold Coast Accounting Firm Joins OneAsia
- An Accounting Firm in Sydney Joins OneAsia
- We brokered the acquisition of Tokyo Hikari Kotsu by Nihon Kotsu.
- We held the OneAsia Tokyo Conference.
- A Jakarta Accounting Firm Joins OneAsia
- We supported fund-raising for our client Crowd Credit.
- OneAsia Supports Japanese Companies' Overseas Expansion in 14 Asian Countries
- An Accounting Firm in Singapore Joins OneAsia
- I served as the sell-side financial advisor (FA) for the transfer of the Dippin' Dots ice cream business.
- Joining Premier International Associates
- I conducted a financial due diligence on an import/export and sales company.
- Taipei Accounting Firm Joins OneAsia
- An Accounting Firm in Ulaanbaatar Joins OneAsia
- Kansai Accounting Firm Joins OneAsia
- A Seoul Accounting Firm Joins OneAsia
- An Accounting Firm in Okinawa Joins OneAsia
- Ho Chi Minh City Accounting Firm Joins OneAsia
- A Bangkok Accounting Firm Joins OneAsia
- We have conducted a financial due diligence of a food-related company.
- Discussions Begin with an Accounting Firm in Singapore
- Signing of OneAsia Membership Agreement
- Advance Sales Open for the Seven-Volume Rieki Juku DVD Set
- Launching OneAsia: Agreement Signed with a Hong Kong Accounting Firm
- Rieki Juku Cohort 17 Held in Osaka
- Rieki Juku Cohort 16 Held in Tokyo
- Rieki Juku Cohort 15 Held in Tokyo
- Rieki Juku Introductory Seminar Held in Osaka
- Joint Seminar Held by Rieki Juku and the Japan M&A Advisors Association
- New Book: “Management Without Cash-Flow Struggles”
- Rieki Juku Cohort 13 Held in Fukuoka
- Rieki Juku Cohort 12 Held in Nagoya
- Rieki Juku Cohort 11 Held in Osaka
- Rieki Juku Cohort 10 Held in Tokyo
- Article on Determining “Domicile” for Tax Liability Published in Monthly Zeiri
- Tefu-Ichi Gift Tax Lawsuit: Supreme Court Ruling in Favor of the Taxpayer—Our Firm Provided Tax Support
- Rieki Juku Cohort 9 Held in Tokyo
- Rieki Juku Cohort 8 Held in Hakata, Fukuoka
- Rieki Juku Cohort 6 Held in Tokyo
- Rieki Juku Cohort 7 Held in Osaka
- Rieki Juku Cohort 5 Held in Nagoya
- Rieki Juku Cohort 4 Held in Tokyo
- Rieki Juku Featured in Jitsumu Keiei News
- Our Office Has Moved to Ebisu and Changed Its Name
- Rieki Juku Launched for Accounting Firms and SMEs
- Our Office Has Moved to Ikebukuro
- New Book: “Business Owners: Obsess Over Cash If You Want Your Company to Survive!”
- I have written the text "Enhancing CS Skills: Tax Case Studies Course TEXT - Comprehensive Income Taxation 1"
- Establishment of Yanagisawa Management Research Institute Co., Ltd.
- New Book: “The Logic of Money and Lies”
- Principal and Tax Accountant Kenji Yanagisawa Receives the 30th Japan Tax Research Award
- Opening of Kenji Yanagisawa Tax Accountant Office
Cryptoasset taxation 34 items
- Does a DAO Qualify as an “Association Without Legal Personality” under Japan’s Corporation Tax Act?
- Which Countries Exempt Crypto Gains from Tax? Singapore, the UAE, Switzerland, and Each Country's Conditions
- Inheritance tax and income tax at "up to 110%"—not just a problem for crypto assets
- Are capital gains from U.S. crypto-asset ETFs subject to separate taxation?
- A History of Crypto Asset FAQ Revisions: 10 Editions from 2017 to 2025
- Cryptocurrency Taxes: What to Look At ── The Fork in the Road Between Individuals and Corporations
- When you lose money on crypto assets, how far can those losses be used?
- When You Inherit Crypto Assets, Whose Acquisition Cost Do You Carry Over?
- The Acquisition Cost of Crypto Assets Neither Purchased nor Self-Issued
- When you exchange crypto assets or use them for shopping ── When does taxation occur?
- How Crypto Asset Tax Rules Evolved: 10 Years of Tax Reform Outlines
- Crypto Margin Transactions Are Deemed Settled at Fiscal Year-End
- When a corporation sells crypto assets, when is the gain or loss recorded?
- Even tokens issued by other companies can be valued at market price if there are transfer restrictions.
- Will there be any inclusion income tax charged on tokens issued by myself?
- What Are “Crypto Assets with an Active Market”? Three Requirements
- Are Corporations Taxed Simply for Holding Crypto Assets?
- Why Crypto Asset Sales Are Exempt from Consumption Tax: The Basis and Background
- The average method and moving average method — how to evaluate individual crypto assets and how to report them
- How is the acquisition price of crypto assets held by individuals determined?
- Which category of income do individual cryptoasset earnings fall under?
- How does the tax law define "cryptoassets"?
- The December 2025 Crypto Asset FAQ: Only Question 2-2 Was Updated
- December 2024 Crypto FAQ Adds Two Questions on Donations and Transfer Restrictions
- The December 2023 Crypto Asset FAQ: 11 New Corporate Tax Questions
- The December 2022 Crypto Asset FAQ: A Fundamental Change in Question Numbering
- December 2021 Crypto FAQ Adds Staking and Lending
- The Only Midyear Edition: The June 2021 Crypto Asset FAQ
- December 2020 Edition: “Virtual Currency” Becomes “Crypto Assets”
- December 2019 Edition: First Chapter on Corporate Tax
- The November 2018 Crypto Asset FAQ: From 9 Questions to 21
- What Did the First Crypto Asset FAQ Say? The December 2017 Edition
- ICOs and Virtual Currency Exchange Businesses
- Taxation of Cryptocurrencies and Virtual Currency Exchange Businesses
Consultations and Applications 1 item
Inheritance Tax Basics 38 items
- How Inheritance Tax Valuation of Condominiums Changed: The 2024 Circular and the Supreme Court Decision
- How Do Lifetime Gifts and Inheritance Differ in Tax Burden? Comparing under Fixed Assumptions
- Calculating Gift Tax Under the Inheritance-Time Settlement System: JPY 1.1 Million Versus JPY 25 Million
- How Much Is Gift Tax? Calculating the Annual JPY 1.1 Million Basic Exemption and General and Special Rates
- Should the Spouse Inherit Everything? Comparing Tax Across Two Successive Inheritances
- How Much Tax Will You Pay on Inherited Company Shares? Share Valuation and Tax Funding Simulation
- Inheritance Tax for Rental Property Owners: Estimating Valuation, Borrowings, and Tax Payment Funds Separately
- How Much Tax on an Inherited Home and Savings? Special Valuation Relief for Small Land Plots and a Rough Calculation
- Inheritance Tax on Deposits and Securities Only: Calculation Steps and Illustrative Estimates
- Real Estate Sales between Parents, Children, and Family Companies: Inheritance Tax Value Is Not Always Safe
- Special Valuation Relief for Small Land Plots: A Home Does Not Automatically Qualify for an 80% Reduction
- Valuing Rental Houses and Apartment Buildings | Fixed Asset Tax Values and Vacancies
- How Does Leased Land Differ from Land under a Rented Building? Understanding Valuation by What Is Leased
- Valuing Irregularly Shaped and Deep Plots: What to Check Before Combining Adjustments
- Valuing Land Along 1, 2, 3, or 4 Roads | Road Values Are Not Simply Added Together
- Inheritance Tax Valuation of Land: How to Check the Roadside Land Value and Multiplier Methods
- Market Value, Roadside Land Value, and Fixed Asset Tax Value: What Is the Difference?
- Business Succession Tax Relief Is Not a Tax Exemption | Deadlines and Ongoing Compliance as of 2026
- Check the Share Price before Annual Gifts of Closely Held Shares: The Same Number of Shares Can Have a Different Value
- Does the Dividend Capitalization Method Reduce the Value of Company Shares? Eligible Shareholders and Non-Dividend-Paying Shares
- What Is the Net Asset Value Method? The 2026 Amendment's 38% Rate and Unrealized Gains
- What Is the Comparable Industry Method? Valuing Closely Held Shares Using Dividends, Earnings, and Net Assets
- How Does Company Share Valuation Differ for Large, Medium, and Small Companies?
- Why Can the Same Company Shares Have Different Values? Shareholder Position and Voting Rights
- When Is a Company Share Valuation Needed? Different Checks for Inheritance, Gifts, and Sales
- Before Requesting an Inheritance Asset Valuation: Which Documents to Gather First and How to Explain Missing Items
- Plan Estate Division and Tax Funding Together: When Assets Are Abundant but Cash Is Short
- Lifetime Gift Add-Back Period Extended to Seven Years: Transitional Rules by Date of Inheritance
- Calendar-Year Gift Taxation versus Settlement at Inheritance: Looking beyond the JPY 1.1 Million Exemption
- Are Deposits in a Child's or Spouse's Name Part of the Estate? Key Checks for Nominee Deposits
- Death Insurance and Death Retirement Benefits Have Separate Tax-Free Allowances
- Inheritance Tax Is Due within 10 Months: Filing and Payment before Estate Division Is Complete
- How Much Is the Basic Inheritance Tax Exemption? Counting Heirs and Assets
- Assets Subject to Inheritance Tax and Deductible Debts and Funeral Expenses
- Who Inherits? Checking Priority and Statutory Shares Using a Family Tree
- Why Is Gift Tax Included in the Inheritance Tax Act?
- Why Do Some Tax Accounting Firms Specialize in Inheritance Tax? Expertise Viewed Through Filing Volumes
- How Much Is Inheritance Tax? Enter Family and Asset Details for a Simple One-Page Estimate
Case study 5 items
- A Hong Kong Resident Sells a Japanese Company: Share Transfer Tax Treatment Compared with Singapore
- When a Singapore-Based Owner Sells a Japanese Company: Substantial Shareholdings, Exit Tax, and Minimum Tax
- Public Interest Corporation Tax Impact Simulation
- Accounting and Taxation for Public Interest Corporations
- Tax Planning Using Public Interest Corporations
Taxation of corporate reorganization 15 items
- Does having a plan to sell shares after a corporate split prevent it from qualifying as a tax-qualified split?
- Can loss carryforwards be used after a stock transfer?--Restrictions to check before acquisition
- The tax-free dividends and transfer losses that arise for shareholders in a reorganization of the organization
- The requirements for a joint venture without the limitation on the transfer of the deficit amount
- What constitutes the non-deductibility of losses from transfer of specific assets
- About Eligible Mergers and the Restriction on Transferring and Using Deferred Losses
- What are the details of the stock delivery plan and the special allowance for carrying forward transfer losses?
- What are share exchange, eligible share exchange, and eligible share transfer?
- What are physical distribution, eligible physical distribution, and share distribution?
- How is eligible physical investment defined in the statute?
- What are eligible splits (split-type splits and share-type splits)?
- What happens from a tax perspective when an ineligible merger takes place?
- How are the requirements for qualifying mergers defined in the statute?
- How is the overall structure of the reorganization tax system organized?
- Unraveling SoftBank's Arm Restructuring – Real-world dividends and share transfer losses, and the evolution of the special allowance for reducing the book value of subsidiaries' shares
How to Read Legislation 4 items
Taxation of stock options 19 items
- If I exercise my stock options after moving abroad, will Japanese taxes disappear?
- Stock option lawsuit (employment income or miscellaneous income / temporary income)
- Stock options and inheritance
- Non-residents, departure, and stock options
- Taxation of foreign parent company stock options
- Stock options, tax withholding, and statutory reports
- Tax deductibility for the issuing company of stock options
- Employee stock ownership plan
- Performance-based stock compensation delivered after the fact
- What is an RSU (Restricted Stock Unit)
- What is restricted stock
- What is a 1-yen stock option (stock compensation type)?
- What is a trust-type stock option?
- What is a paid stock option
- Where are stock options taxed?
- Stock Option Exercise Prices and Share Valuation
- Taxation of non-qualified stock options
- What Are Tax-Qualified Stock Options?
- What is a stock option?
Basics of M&A 19 items
- Why Stock Prices Differ Across DCF, Multiples, and Net Asset Value Approaches: Moving from Total Enterprise Value to Shareholder Value
- What is Mezzanine? -- Understanding Capital Between Debt and Equity
- Can M&A Representations, Warranties, and Indemnification Be Excluded? Caps, Periods, and Seller Negotiation Points
- M&A Company Valuation: How Many Times Profit Determines a Company's Price
- M&A Growth Strategy for Companies: From Deal Selection to Capital Reinvestment
- What to uncover in due diligence
- M&A Letters of Intent: Is the Price Final, and What Does Exclusivity Commit You To?
- How do PE funds buy companies and make a profit?
- Choosing an M&A Buyer: Why Price Should Not Be the Only Factor
- Comparing Fees and Performance of Listed M&A Brokers: How Should Business Sellers Choose?
- Whose Interests Do M&A Brokers and Financial Advisers Negotiate For?
- Acquisition is not the goal—Achieving results through PMI
- M&A Nondisclosure Agreements and Disclosure: How Much Should You Show the Buyer?
- Does M&A Intermediation Create a Conflict of Interest?
- Why Were the SME M&A Guidelines Created?
- Seller Responsibilities After M&A: Representations, Warranties, Indemnities, and Personal Guarantees
- English for M&A Negotiations with Private Equity Funds: Contract Terms and Their Impact on Money and Rights
- The M&A Process: From Consultation to Closing
- M&A Taxes and Net Proceeds: Share Sales Versus Business Transfers
financial taxation 5 items
- Coin Laundromat Depreciation—Clarifying Useful Life and Conditions for "Immediate Depreciation"
- Why Leverage Increases Profits: Insights from Real Estate, Leasing, PE, and VC
- Depreciation of Large-Scale Solar Facilities: The Era of Full Expensing and Tax Issues to Check Now
- Taxation of Aircraft Leasing
- Taxation of SPC (Special Purpose Company)
tax litigation 6 items
- How Non-Residency is Determined: Understanding Days of Stay, Third Countries, Family, and Work through Past Tax Litigation
- How many years does it take to resolve tax litigation? — Considering the Takefuji case and non-resident rulings
- Are deductions allowed for transactions utilizing the foreign tax credit limit surplus?
- Does Valuing Inherited Assets above Administrative Guidelines Violate the Principle of Equality?
- A Supreme Court Decision on the “Number of Days in the Calculation Period” Used for Withholding Deductions
- Where is the "address" for gift tax purposes? Overseas property received while stationed in Hong Kong
Basic Knowledge of the World Economy 6 items
- Does Smaller Government Raise Productivity? Tax Burdens and International Comparisons
- How Can Japan Rebuild Its Economic Strength? Earning Income in Global Markets
- Understanding Japan’s Fiscal Deficit Through a Company’s Financial Statements
- From Trade Surplus to Deficit: Considering the Overseas Expansion of Japanese Companies
- Why the Japanese Yen Weakened: Considering Interest Rate Differentials and the Real Depreciation of the Yen
- International comparison of GDP per capita
Basic knowledge of tax audits 19 items
- Overview of Ancillary Taxes
- Delinquent tax (calculation and special provisions)
- Heavy additional tax
- Additional Tax for Non-Payment
- What is the additional tax for failure to file?
- Additional Tax for Understatement
- Tax Litigation and the Requirement to Exhaust Administrative Appeals
- What Is the Tax Appeals Officer Assigned to a Case?
- What Are a Request for Review and the National Tax Tribunal?
- What Is a Request for Reinvestigation?
- What is the Data Investigation Division?
- What Are Criminal Referrals and Administrative Penalty Notices?
- What Is a Criminal Tax Investigation?
- What is the procedure for concluding an investigation?
- What is an unannounced investigation (cases where prior notice is not required)?
- What is a tax audit advance notice
- Right of Question and Inspection (Basis for Tax Investigations)
- What Is Secondary Tax Liability?
- An Overview of Additional Taxes: Penalty Taxes and Delinquency Tax
Tax Reform Outline Review 22 items
- Key points of the FY2026 tax system revision outline
- The FY2025 Tax Reform Outline: The JPY 1.03 Million Threshold and Special Defense Corporate Tax
- What the FY2024 Tax Reform Outline Decided: Flat-Amount Tax Reductions and Year-End Crypto Valuation
- The FY2023 Tax Reform Outline: Permanent NISA and Year-End Valuation of Crypto Assets
- What the FY2022 Tax Reform Outline Decided: Wage Increase Tax Incentives and Housing Loan Deductions
- The FY2021 Tax Reform Outline: Two Investment Tax Incentives and Changes to Seal Requirements
- The FY2020 Tax Reform Outline: Fundamental Reform of Consolidated Taxation
- What the FY2019 Tax Reform Outline Decided: Virtual Currency Valuation and Housing Loan Deductions
- The FY2018 Tax Reform Outline: Reallocation of the Employment Income Deduction and Special Business Succession Relief
- The FY2017 Tax Reform Outline: Spousal Deduction Changes and Consumption Tax Exemption for Virtual Currency
- The FY2016 Tax Reform Outline: Corporate Tax Rate Cuts and Reduced Consumption Tax Rates
- What the FY2015 Tax Reform Outline Decided: Reduction of the Corporate Tax Rate to 23.9%
- The FY2014 Tax Reform Outline: Abolition of the Special Reconstruction Corporation Tax and Investment Incentives
- The FY2013 Tax Reform Outline: Lower Inheritance Tax Basic Deduction and a 45% Top Income Tax Rate
- What the FY2012 Tax Reform Outline Decided: Cap on the Employment Income Deduction and Overseas Asset Reporting
- The FY2011 Tax Reform Outline: Employment Income Deductions and Inheritance Tax
- What was decided in the FY2010 Tax Reform Outline: review of the dependent deduction and the tobacco tax
- What was decided in the FY2009 Tax Reform Outline: Housing, small and medium-sized enterprises, and business succession
- Tax Reform Outline for FY2008: Revision of Stock Taxation and Outlines of the Business Succession Tax System
- Key Points of the FY2007 Tax Reform Outline: Fundamental Revision of the Depreciation System
- Tax System Revision Guidelines for FY2006: Transfer of Tax Sources and Abolition of Flat-Rate Tax Reductions
- FY2005 Tax Reform Outline: Reduction of the Flat-Rate Tax Cut and Review of Housing and Finance
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