Tax News

The 2026 tax reform bill includes a reduced corporate tax rate for small and medium enterprises investing in approved digital transformation initiatives. Qualifying businesses can receive up to a 5% tax rate reduction on income related to digital investments, effective from April 2026.

The NTA has expanded eligibility for simplified consumption tax filing, raising the revenue threshold from ¥50 million to ¥80 million for FY2026. This allows more small businesses to use deemed purchase ratios instead of tracking actual input tax credits, reducing accounting burden significantly.

消費税を仕訳する際に使用する勘定科目は、「租税公課」「仮払消費税」「仮受消費税」「未払消費税等」「未収消費税等」の5種類です。さらに、仕訳方法は「税込経理方式」と「税抜経理方式」の2種類があります。 本記事では、消費税を仕訳する際に用いる勘定科目について、それぞれどのようなケースで使用するのかを詳し […]