Economy Key Points of Income Tax by Financial Of Financial Instruments Revised December 2023 / Mitsuru Oda

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Economic
[Introduction to Contents]
Regarding the taxation relationship of income related to financial instruments, this paper explains the classification of income such as interest, dividends, transfer interest, dividends, transfer and miscellaneous, and taxation methods such as separation from sources and comprehensive and Separate Self-Assessment Taxation into figures and tables. A definitive guide with the latest commentary on the taxation of financial instruments in light of the integration of taxation on interest, dividends and capital gains from stocks and public and corporate bonds!
★ In light of the 2016 tax reform, which was drastically revised to integrate taxation on the transfer of stocks and public and corporate bonds, interest and Dividend Income, etc., tax relations on income taxes on financial instruments are explained in an easy-to-understand financial instruments. Financial instruments are classified by type and points to note are explained.
* Regarding taxation of income related to financial instruments, this paper explains income categories such as interest, dividends, transfer, miscellaneous, etc., and taxation methods such as separation from sources and comprehensive Separate Self-Assessment Taxation, etc., by arranging them in diagrams.
★ Special treatment of designated account, etc., aggregation of profit and loss and carry-over deduction, special measures for taxation such as Deductions for Dividends and Foreign Tax Deduction are explained in the arrangement corresponding to the new tax system.
* Provides an easy-to-understand explanation of technical terms related to financial instruments in a column format.
★ In this edition, explanations have been added on "Establishment of special provisions for investment in pre-seed and seed startups", "Revision of tax system regarding tax-qualified stock options and notification regarding calculation of stock price at the time of right granting contract", "Revision of tax system to add the number of shares held by other controlling family companies to judgment of large shareholders, etc.", etc.