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New Edition!!
Japan Master Tax Guide 2016/2017
The Japan Master Tax Guide 2016-2017 is an informative and practical guide to the framework of
Japanese tax law in English. Readers will find the insightful commentary on Japanese tax statutes,
regulations and National Tax Agency circulars extremely helpful. Using non-technical language and
illustrative examples, flowcharts and exhaustive citations to Japanese laws and regulations, it
allows non-Japanese tax practitioners to gain a deeper understanding of the Japanese tax laws.
With references to tax statutes and headings in kanji characters, the guide is also useful to Englishspeaking Japanese tax practitioners. This book is designed to be used by business and individuals
subject to Japanese taxes, and tax professionals who deal with Japanese tax issued with latest
changes in tax rates.
本書は⽇本税法を幅広く英訳解説した年度版書籍の最新版です。2016年4月時点での税法規をもとに解説をしています。平
易な⾔語と税・会計⽤語の和英対訳表・実例（⽇本の税法への対応フローチャート等）を⽤いて、⽇本の税を前提にビジネス
展開する外資系企業、税・会計士、研究者にわかりやすいように編集された実務解説書です。
【Contents：目次】
•
•
•
•
•
Structure of the Japanese Tax System: ⽇本の税構造枠組み
Taxable Persons: 課税対象者
Income Taxation: 所得税
Corporation Tax: 法⼈税
Taxation of Property and Transactions: 固定資産税
•
•
•
•
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Inheritance and Gift Taxes: 相続税および贈与税
Consumption Tax: 消費税
Tax Administration:国税局／国税庁
Non-residents and Foreign Corporations:
非居住者および外国法⼈
International Double Tax Relief: 二重課税軽減・免除
Important Changes in new 2016/2017 Edition
This 14th Edition reflects all pertinent taxation changes that affect 2016/17 returns and provides fast and reliable answers
to tax questions, including
•
•
所得税法等の⼀部を改正する法律 (平成28年法律第15号)
Law to Partially Revise the Income Tax Law, etc., Law No.15 of 2016, 29 March 2016
(generally effective from 1st April 2016)
The law stated in this edition stands as at 31 March 2016
Salient Point in this Edition:
❖Updated information on the Japanese direct and indirect taxes
❖2016 Tax Reform Report
❖Updated information on the Corporation Tax rates (法⼈税率の改正) ❖Deduction for medical expenses (Iryo Kojo — 医療控除)
❖Credit for renovations to “three generation homes” ❖Reduction in capital gains for transfers of unoccupied houses
❖Update on Separate withholding taxation for employee compensation (Kyuyo Shotoku No Gensen Choshu Zeigaku — 給与所得の源泉徴収税額)
and employee bonus (Shoyo Nitaisuru Gensen Choshu Zeigaku —賞与に対する源泉徴収税額)
❖Withholding for employee health insurance ((Shakai) Kenkohoken Ryogaku — (社会)健康保険料額)
❖ “Hometown” tax credits (for companies) (Furusato nozei (kigyoban) ふるさと納税（企業版)
❖Corporation Tax rates (CTL Art 66; STML Art 42-3-2) updated according to 2016 legislation effective beginning 1 April 2016
❖Factor-based enterprise tax for large corporations (Gaikei Hyoujun Kazei — 外形標準課税)
❖Total Inheritance Tax (Sozokuzei No Sogaku — 相続税の総額)
❖Calculation of the Gift Tax (Zoyozei No Zeigaku — 贈与税の税額)
❖Credit For Taxable Purchases (Shiire Zeigaku Kojo —仕入税額控除 ❖Summary of penalty taxes under Tax Administration updated
❖Request for reinvestigation (Igi Moshitate — 異議申⽴て) ❖Base erosion and profit shirting (BEPS) information reporting
❖Information for the Income tax treaties are updated
Pub. Late July 2016
746 p., Softcover Bound Book
ISBN 9789814446358 ,
￥28,500
(￥30,780 inclusive of tax)
Any Inquiry or to Order:
D.H. International Co., Ltd.
Address: 7F, 3-25 Kanda-Jimbocho, Chiyoda-ku, Tokyo 101-0051
Tel: 03-5275-3182
Fax: 03-5275-3185
Email: [email protected]
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□Japan Master Tax Guide 2016/2017
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□Malaysian Master Tax Guide 2016 ￥18,300 + tax
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□Singapore Master Tax Guide 2016/2017 ￥29,000 + tax
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will pub. mid-August 2016
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will pub. mid-September 2016
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□US Master Tax Guide 2016
will pub. late July 2016
￥19,900 +tax
□British Master Tax Guide 2016/2017 ￥32,400 + tax
□Canadian Master Tax Guide 2016
will pub. end of September 2016
￥20,000 + tax
□Australian Master Tax Guide 2016 Tax Year Ed.
□New Zealand Master Tax Guide 2016
will pub. August 2016
￥24,000 + tax
□Hong Kong Master Tax Guide 2016/2017
□China Master Tax Guide 2016/2017
￥26,600 + tax
￥21,400 + tax
￥24,700 + tax
Total ￥
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