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Politics, Economy and Society
Features of this document ◆ This document explains dissolution and liquidation in detail by classifying them into law, accounting, and taxation. In addition, while thoroughly comparing the pre-revision tax law with the post-revision tax law, practical considerations such as differences between the pre-revision tax law and the post-revision tax law, advantages and disadvantages are also discussed. ◆ In the Legal Section, procedures such as minutes of general meetings of shareholders and proxy statements, registration of liquidators, etc., and public notice of dissolution are included. In the Accounting Section, methods for preparation of financial documents such as inventories of property, administrative reports, audit reports, and financial statements are included. In the Tax Section, methods for preparation of tax processing and tax returns, as well as tax processing for shareholders and creditors are included. ◆ In this edition, Q & A of questions and inquiries received by the author at seminars and other events, 『 補編, various consultation cases 』 are added!