Book/Printed Material [Japan: tax deductions for pollution control and other tax benefits]
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Image 1 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN As pollution control regulations have become more stringent in recent years the amount of investing done by various industries including the steel industry in pollution control facilities has rapidly increased just…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 2 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN2 facilities the Japanese Government has established a special tax treatment program known as the reserve Jumbikin account Amounts credited to the reserve by corporate taxpayers are deductible as expenses for tax…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 3 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN3 account if they so desire The bluereturn system entitles a taxpayer to various kinds of tax benefits with the consent of a tax office provided his tax return reflects adequate income…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 4 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN4 3 Special Depreciation Supplementing the ordinary depreciation deduction a special depreciation deduction is allowed for a corporation filing a blue return which is equipped with and has put into use within…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 5 of [Japan: tax deductions for pollution control and other tax benefits] Japan5 ordinary depreciable limit acquisition cost x 14 allowed depreciable limit With accelerated depreciation which also stimulates activities considered desirable by the government the taxpayer is permitted to deduct a part of…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 6 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN6 for the business year in which the sale took place However capital gain is not included in the gross income in certain exceptional case such as the selling of land buildings…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 7 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN7 must pay property tax to the municipality where the property is located Any enterprise equipped with fixed assets for pollution control may be exempt from property tax at the rate of…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 8 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN8 7 Exemption from Gasoline and Local Road Tax The gasoline tax and the local road tax are imposed on gasoline shipped from refineries or received from bonded areas The revenue from…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 9 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN9 OTHER TAX REDUCTIONS 1 Reserve for Price Fluctuations Under Article 19 of the Special Taxation Measures Law the reserve which is created to cover losses in market prices of inventories or…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 10 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN10 the overseas market may be deducted as expenses This reserve is a tax deferment not a tax exemption Income derived from overseas transactions includes 1 the export value of the goods…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
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Image 11 of [Japan: tax deductions for pollution control and other tax benefits] JAPAN11 One fifth of the amount credited to the reserve must be reported as income in each of the five succeeding years immediately following the credit This measure is applicable until March…
- Contributor: Cho, Sung Yoon - Library of Congress. Law Library
- Date: 1979
About this Item
Title
- [Japan: tax deductions for pollution control and other tax benefits]
Names
- Cho, Sung Yoon, 1928-2017, author
- Library of Congress. Law Library, issuing body
Created / Published
- [Washington, D.C.] : Law Library, Library of Congress, 1979.
Headings
- - Tax deductions--Japan
- - Taxation--Law and legislation--Japan
- - Tax deductions
- - Taxation--Law and legislation
- - Japan
Notes
- - Title devised by Library staff.
- - "Prepared by Sung Yoon Cho"--Page 11.
- - Typescript.
- - "October 1979"--Page 11.
- - Includes bibliographical references.
- - Description based on online resource; title from PDF cover (Law Library of Congress, viewed Nov. 24, 2021).
Medium
- 1 online resource (11 pages)
Digital Id
Library of Congress Control Number
- 2019668265
OCLC Number
- n1286209056
Online Format
- online text
- image