その他

その他

Inheritance Laws to Foreigners in Japan

Generally, the law of the nationality of the deceased person applies. However, depending on where the decedent's real estate is located and where the decedent's deposits are located, the rules necessary for inheritance proceedings will differ depending on which country's laws should apply.
その他

Revision of Exemption for Dependents

Non-residents between the ages of 30 and 70 who do not fall into any of the following categories will be excluded from the dependent exemption. 1 Those who no longer have a domicile or residence in Japan because they are studying abroad. 2 Persons with disabilities 3 Those who receive more than ¥380,000 in payments for living expenses or educational expenses.
その他

集団投資信託

集団投資信託は、法人税法で、合同運用信託、投資信託及び投資法人に関する法律に規定する投資信託及び外国投資信託、特定受益証券発行信託により構成されて定義されます。身近な投資商品も複雑な法律に基づいて組成されますが、事実関係によって課税関係が決定されます。
その他

Deduction for medical expenses

Under Japan's income tax law, tax refunds may be given for out-of-pocket medical expenses by filing an income tax return under certain conditions.
その他

スイスの税体系

スイスは26のカントンが独自の税法を持ち、それぞれが課税対象を定めています。そして各カントンは約2,170のコミューンによって構成され、コミューン自体も独自の判断で税を課します。
その他

Stock Loss Carry Forward

If the amount of stock losses for a year is large and there are still some losses remaining after deducting the losses from the stock profits, there is a system that allows you to carry forward such losses by filing a tax return.
その他

Obligation to pay gift tax

If you are a resident of Japan, you are subject to the same tax obligations as Japanese nationals. If you receive something of property value from someone, you may be required to declare and pay tax on it. The basic exemption is 1.1 million yen, so if the value of the property exceeds this amount, you need to declare and pay tax.
その他

海外送金と疑わしい取引の届出

海外送金の際、銀行窓口で不明瞭な説明をすると、銀行は疑わしい取引として国に届出をする義務が生じ、これらの情報は最終的に金融庁や警察庁に集約されることになります。