In addition to income tax and resident tax, the self-employed need to pay individual business tax. This time, I’ve summarized information about the individual business tax. Who should pay? The self-employed engaged in any of the 70 designated business categories...
This time, let’s take a comprehensive look at the process for changing ownership in the event of an inheritance. Savings and Deposits For savings and deposits, inheritance is completed by visiting the bank to change the account holder’s name. In this case,...
It’s a recurring issue to decide whether income constitutes business income or miscellaneous income. Personally, I tend to view the question of whether income qualifies as business income as relatively straightforward when considered from a tax law perspective....
For the November 2025 Kigyou Jitsumu(企業実務), meaning “Corporate Practice”, I have written an article for accounting beginners, focusing on journal entries for international transactions. These magazines provide all the information and know-how for those...
What’s a Non-EU/EEA Certificate? The Non-EU/EEA Certificate is a document used by individuals and legal entities residing outside the EU (European Union) and EEA (European Economic Area) to prove their country of residence, income, and tax status to...
