COLUMN 「コラム」の一覧

• 2022.01.14

  Inheritance and Gift tax implication for a non-Japanese national (2)

  In the previous column, I touched on the case where a non-Japanese national who ・・・

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• 2022.01.07

  Inheritance and Gift tax implication for a non-Japanese national (1)

  Under the Inheritance tax law in Japan, a person who receives assets due to inhe・・・

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• 2021.04.22

  2021年税制改正―国際金融都市に向けた税制上の措置について

  日本政府は、日本を世界に開かれた国際金融センターにするべく、海外から「人材」、「企業」及び「資金」を日本に呼び込むために、いわゆる縦割り行政の弊害を排した総合的・・・

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• 2021.03.31

  2021 Tax Reform on Inheritance Tax for Non-Japanese national residents in Japan

  Under the Japanese Inheritance/Gift tax law, heir/donee is subject to Inheritanc・・・

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• 2020.08.31

  Taxation of non-Japanese national employees (4)

  Using the same assumption set in the column (2) of this subject, social insuranc・・・

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• 2020.08.04

  Taxation of non-Japanese national employees (3)

  Basically, all employers and employees need to pay Welfare Pension Insurance pre・・・

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• 2020.07.27

  Taxation of Non-Japanese national employees (2)

  Resident for National income tax purposes as of January 1st of each year is subj・・・

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• 2020.07.27

  Taxation of non-Japanese national employees (1)

  This column and next two or three columns will serve non-Japanese national emplo・・・

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