2024年度（令和6年度）　税制改正大綱の解説

2023年12月14日に、与党により令和6年度の税制改正大綱が発表されました。以下、税目ごとに、重要なポイントを中心に、改正の概要をまとめました（情報が出るに従い、順次修正・追加して参ります）。本改正は、例年通りの流れで行きますと、4月に法案が国会を通過し、成...

Tax Return for Income Received While Studying Abroad

We are Murata Sogo Tax & Accounting Office, specializing in inheritance and international taxation, with an office in Miyakojima-ku, Osaka City. Recently, we have been receiving an increasing number of consultations from people who earn income overs...

Accounting for "Returned Interest" from Financial Institutions

We are Murata Sogo Tax & Accounting Office in Miyakojima-ward, Osaka. When you refinance your funds at a financial institution, you may receive back the overpayment of interest you have already paid on the loan (hereinafter referred to as "returned...

Inheritance Tax Filing Considering Several Inheritances

We are Murata Sogo Tax Accounting Office, with an office in Miyakojima-ku, Osaka City, specializing in inheritance tax and international taxation.In this article, we will focus on inheritance tax considerations for single-child families in the case o...

Withholding Tax to Influencers

We are Murata Sogo Tax Accounting Office with an office in Miyakojima-ku, Osaka, and are specialized for inheritance tax and international taxation.In this issue, we would like to summarize the necessity of tax withholding for remuneration paid to in...

Consumption Tax on Chat GPT Payment

We are Murata Sogo Tax Accounting Office, with an office in Miyakojima-ku, Osaka City, specializing in inheritance tax and international taxation.This time, we summarize the treatment of consumption tax when a payment is made to Chat GPT, which is a...

Features of the Self-written Will Custody System

We are Murata Sogo Tax Accounting Office with an office in Miyakojima-ku, Osaka, Japan, and are good at inheritance and international taxation. In accordance with the revision of the Civil Code (Inheritance Law) in July 2018, the "Will Custody Syste...

Recommendation for Notarized Wills

Hello there! We are Murata & Co., Tax Accounting Office, located in Miyakojima-ku, Osaka City, specializing in inheritance and international taxation. This time, we would like to introduce notarized wills, which we often receive inquiries from our...

Note the Residual Value of the Property

We are Murata Sogo Tax Accounting Office, located in Miyakojima-ku, Osaka City, specializing in inheritance and international taxation.Today, we would like to introduce the issue of residuary property, which we are often asked about by our clients....

Primary and Secondary Inheritance

We are Murata Sogo Tax Accounting Office, with offices in Osaka City, specializing in international taxation and asset taxation.This time, we would like to explain primary and secondary inheritances, which are often consulted by our clients when fili...