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Accounting in Japan ending Mar.2012

Posted by Drop429 on April 14, 2012 at 2:00 AM Comments comments (0)

最近日本においても決算期の変更等が行われていますが、ただ今決算手続真っ最中の3月決算の会社は依然多いと思います

決算の留意事項について簡単にまとめてみました

平成24年3月期の決算留意事項

やはり過年度遡及会計基準に関する事項が多いですが、2期目となった資産除去債務会計に関しても、実務面から複数のパターンが考えられております

影響がありそうなものがあれば要チェックです!

ご相談はお気軽に

[email protected]

 

 

 

 

IFRS now

Posted by Drop429 on February 27, 2012 at 10:15 AM Comments comments (0)

2011年6月ロードマップの見直しがなされIFRSの強制適用が延期され、日本では一時期程IFRSに関するニュースは聞かれなくなりました

かわりにグローバル化がさかんにもてはやされています

 

では世界各国でIFRSはどのように適用されているのか??

 

年別にまとめてみました

http://dl.dropbox.com/u/8188248/IFRS%E9%81%A9%E7%94%A8%E7%8A%B6%E6%B3%81.pdf

 

ここでポイントとなってくるのは注2のアメリカの対応です

やはり日本が強制適用を考える場合アメリカの動向が強く影響してくるわけですが、アメリカはIFRSをそのまま強敵適用ということは考えておらず、US-GAAPとIFRSの溝をなくし、あくまでもUS-GAAPを適用するという態度のようです。

いずれにしても日本基準が世界標準となることは考えられないため、日本においても世界の動向を睨んで適用される会計基準が変わっていくことは間違いないでしょう

特に海外展開をしている日本企業は子会社の財務諸表を取り込んで連結財務諸表を作成する必要があるため、グループ全体での決算期及びアカウンティングポリシーの統一に関する対応をきちっとする必要にせまられています

 

 

 

 

Associate partner in Singapore

Posted by Drop429 on February 22, 2012 at 10:00 AM Comments comments (0)

東京アドバイザリーはこのたびシンガポールのアカウンティングファームであるJMA Consultants Pte Ltd  と業務提携しました

シンガポールは税制面でかなり優遇措置がとられております

日本は40%程度であった法人税率が平成23年の税制改正で35%程度に引き下げられました

シンガポールではなんと17%です

(もちろん日本においても中小企業の法人税率は優遇されていますが)

税負担が重く乗りかかる中小企業ほど、シンガポールへの海外進出は大変魅力的です

ただ、海外進出に関しては、国際税制に関する規制を無視することはできません

JMA Consultants Pte Ltd とTokyoAdvisoryはシンガポールに進出する日本企業及び日本に進出するシンガポールを双方向化から支援することを目的として協力的関係を構築します

 

assuarance program for system vendor

Posted by Drop429 on February 21, 2012 at 3:10 AM Comments comments (0)

ERPパッケージなどのシステムベンダーの方にご利用いただけるプログラムのご紹介のプレゼンを公表します。

システムベンダーのためのアシュアランスプログラム

 

適正な財務情報が作成されるためにはシステム自体が会計基準や税法に適正に対応している必要があります。

東京アドバイザリーでは公認会計士・税理士自らが個別のニーズに応じて御社の適正化を支援します。

 

 

 

the Breakfast Meeting with Dr. Ewa Bj?rling at the Happo-en

Posted by Drop429 on February 8, 2012 at 9:20 PM Comments comments (0)

I attended the Breakfast Meeting with Dr. Ewa Björling at the Happo-en this morning.

 

The minister was interested in the fact that most Japanese don't want to go abroad, one of SCCJ's member mentioned.

What is interesting is that  in the United States, students from South Korea have good score in their class on the other hands Japanese students tend not to be stand out.

One Swedish said that Japanese market is very difficult to enter for foreign companies due to the complicated regurations. And most Swedish do not know well about  how attractive the Japanese market is.

 

This problem might not be just in Sweden.

 

How can Tokyo Advisory helps companies in overseas to enter Japanese market?

 

Tokyo Advisory helps not only to keep books,report, prepare tax return but  establish branch or subsidiry , open bank account and filling to the authorities concerned.

find us on SCCJ's website

Posted by Drop429 on February 1, 2012 at 10:40 AM Comments comments (0)

スウェーデン商工会議所のホームページに弊社の紹介が掲載されました:)

http://www.sccj.org/index.cfm?news_article&id=4153

Find us on SCCJ's website!

http://www.sccj.org/index.cfm?news_article&id=4153

feel free to contant us.

[email protected]

 

 

 

 

New link

Posted by Drop429 on January 31, 2012 at 12:30 AM Comments comments (0)

東京会計士なびへのリンクを追加しました

http://www.tokyoadvisory.com/apps/links/

http://www.cpa-navi.jp/front/bin/ptlist.phtml?Category=8411

東京の会計士に関する様々な情報を入手することができます

もちろんトウキョウアドバイザリーの企画したセミナーや研修会情報も登録したいと思います

We added new link to Tokyo CPA navi.

http://www.tokyoadvisory.com/apps/links/

http://www.cpa-navi.jp/front/bin/ptlist.phtml?Category=8411

You can get various infomation of CPA in Tokyo here.

 

Great oppertunity for Investing in Japan

Posted by Drop429 on January 21, 2012 at 8:40 PM Comments comments (0)

Do you know Ministry of Economy, Trade and Industry of Japan has announced projects selected under FY 2011 “Subsidy Program for Projects Promoting Asian Site Location in Japan” ?

There you will find 10 projects selected under the FY 2011 Subsidy Program for Projects Promoting Asian Site Location in Japan  as below.

 

1 DSM Japan Engineering Plastics K.K. (Netherlands)

   R&D Chemicals(Plastic)

2 Intelligent Energy Holdings Plc (U.K.)

   R&D Fuel cells

3 Medasys Japan K.K. (France)

   R&D Medical information system

4 Mikado Kyowa Seed Co., Ltd. (Subsidiary of Vilmorin & Cie S.A.)( France)

   R&D Vegetable seeds

5 NeoPhotonics Japan, Godo Kaisha (USA)

   R&D Optical communication equipments

6 Nihon Cabot Microelectronics K.K. (USA)

   R&D Materials for electronics component (Abrasive)

7 Sanofi-Aventis K.K. (France)

   Regional Head Quarters Pharmaceuticals

8 Umicore N.V. (Belgium)

   R&D Industrial chemicals (Catalyst)

9 Volvo Technology AB (Sweden)

   R&D Technology development related to automobiles

10 3M Health Care Ltd. (USA)

    R&D Healthcare products

 

On the other hand, projects adopted under the FY 2010 Subsidy Program for Projects Promoting Asian Site Location in Japan announced 5 as below.

1 salesforce.com Co., Ltd. (United States) R&D Site IT services

2 Zydus Pharma Japan Co., Ltd. (India) R&D Site Pharmaceuticals

3 Dyesol Japan Co., Ltd. (Australia) R&D Site Next-generation photovoltaic cells

4 Eurocopter Japan Co., Ltd. (France) R&D Site Special-purpose helicopters

5 Dou Yee International Private Ltd. (Singapore) R&D Site Liquid crystal displays

 

 

The FY 2011 Subsidy Program  increase twofold of the FY 2010.

 

Why?

 

In 23th Aug. 2011, METI of Japan has annouced Subsidy Program for Projects  Promoting  Asian Site Location in Japan as below.

<Eligible Companies>

Private enterprises that satisfy all of the below requirements:

1.Musthave corporate status in Japan

2.Must belong toa corporate body consisting of group companiesthat are running an actual business in 2 or more countries.

*Foreign corporations (includingbranch offices in Japan) must have corporate status in Japan by the time of the grant application if your siteis selected by this public offering.

<Subsidized Projects>

Projects that satisfy all of the below requirements:

1.The project*must developa Regional HQ**or R&DSite***in Japan

2.Therelevant headquarters’ operations or R&D activitiesmust continue for a minimum of 3 yearsafter the end of project period

3.The investment plan must not have been publicly announced prior tothe cabinet approval of the budget bill of 2011 general account(December 24th2010).

*Relocation and accumulation of sites already in Japan are excluded

**Engages in Business relating to decision making or coordination ofpolicy (itemsessential to the execution of corporate activities (sales and marketing, corporate planning, finance, personnel and training, R&D, production management, distribution, legal affairs, etc.), of aminimum of 2 controlledgroupcompanies (in 2 or more countries)

***Projects developing facilities needed to carry out R&D,such as industrialization through applied development, trials and product testing for advanced industrial technology

<Project Period>

The establishmentof the R&D /Regional HQ must be completed by the end of September, 2013from the date of the decision to grant the subsidy.

<Rate of Subsidy>

1.Subsidy rate: up toone-half for SMEs*; up toone-third for non-SMEs

2.Limit: 1 billion yen

*Corporations of which one half or more of its authorized shares are owned by large corporations are not considered to beSMEs. (Refer to the Public Offering Guidelines for the definition of SMEs)

<Subsidized Costs>

1.Survey design costs (survey and design costs needed for building, refurbishment or facilityinstallation)

2.Facilitycosts (costs required for purchasing, building or refurbishment of facilities, including integrally developed facilities)

3.Equipmentcosts (costs needed for purchasing, leasing, and setting up equipment and software)

4.Facility lease fee

(Note1) In principle, removal costs (costs to demolish existing buildings or remove existing facilities), exterior work costs, and facility constructioncosts not directly connectedwiththefacility itselfwill not apply.The same applies for survey design costs, facility costs, and facility rentalcharges.In addition, only those facility and equipment expenses which will be solely and directly used for the subsidized project will be subject to subsidy.

(Note2) Lease fees for facility and equipment will be subsidized until the end of the project period (the end of September 2013).

(Note3) Temporarydeposits (including collateral) will not apply.

 

<Criteria>

1.Basic Items

Implementation ability,eligibility of businessfor subsidy, validity of costs and work schedule, etc.

2.Uniqueness of the relevantsite

It is expected that the relevant site is new to Japan.

3.Added value of the relevantsite

Substantial investment amount and potential for employment creation, as well as incorporates of one of the following aims:

a) Regional HQ

The site is expected to besuperior in terms of the number of sites it controls, its business functions, responsibilities, andpersonnel, as well as create newlyaddedvalueinJapan.

b) R&D Site

The site is expected to besuperior in terms of innovativeness, staff, patents and know-how, as well as create newlyaddedvalueinJapan.

4.Ripple effects such as the accumulation effectthat the subsidized project is expected to have in Japan

・It is expected that there will be a strongripple effect on the Japanese economy through collaboration with domestic companies, universities or public research institutions, or an accumulation effect inthe relevantregion.

・It is expected that there will be no risk of drains of patents, technologies or inventions developed by Japanese companies, universities or public/private institutions.

・Contributionto the recovery of disaster affected areas from the East Japan Earthquake (e.g. collaboration with companies located in the affected area, location of R&D/Head site in the affected area)

5.Overseas locational competitiveness

Whether a review has been made of relocating the project overseas,whether the site has been invitedby the relevant region,whether other foreign governments operate a similar location policy,and the reason for deciding to locate the site in Japan

<Duties of Subsidized Companies>

1.Subsidized companies must report results following the completion of the subsidized project and submit a project continuity reportfor 3 years

2.The disposal, sale, or redistribution of propertyand assets acquired through the subsidy is restricted and the use of the property for purposes other than the original intentis prohibited

3.Revenue and expenditure documentation for the subsidized projectmust be preserved.

<Period of Public Offering>

Period for Acceptance of Application Form:Tuesday, August 23rd, 2011to Monday, October 31st, 2011 (no later than12:00 p.m.Japan time)

(From JETRO website)

 

Subsidy Program for Projects Promoting Asian Site Location in Japan is a mesure of Promotion to make Japan an Asian Business Center

The following incentives are applicable to new R&D and headquarters operations conducted in Japan by global companies certified by the competent minister.

(1) Preferential corporate tax (20% deduction for 5 years for certified companies)

(2) Preferential income tax (preferential tax treatment for stock options from the foreign parent company)

(3) Preferential treatment under the Foreign Exchange Act (faster investment procedures)

(4) Special exemption for patent fees (patent fees and examination request fees reduced by half)

(5) Special treatment under the Small and Medium-sized Enterprise Investment Business Corporation Act (Small and medium firms capitalized at over 300 million yen will also be supported.)

* Expedited visa examination for foreigners through supportive implementation of the system.

 

Concerning about corporation taxation, the rate has decreased 5% in 2011 tax reform.

If your company has a plan to expand your business in Japan, please think of Tokyo Advisory as the best partner in Japan.

We provide one stop advisory business survice from incorporation, accounting outsourcing, tax preparation and file, closing and reporting.

TIPS of tax reform in 2011 and 2012

Posted by Drop429 on January 20, 2012 at 2:30 AM Comments comments (0)

平成23年度税制改正は震災の影響で通年とは違った形で一部施行されていることは以前お話しました

前年11月10日、税制調査会は平成23年度税制改正のうち積み残しとなっていたもののうち、以下のように決定しました

【成立】

・法人実効税率の5%下げ

・減価償却、欠損金繰越控除、研究開発税制の見直し

・中小法人に対する軽減税率の引き下げ

・税務調査手続の法定化

・更正の請求期間の延長

・雇用促進税制

・アジア拠点化推進税制

etc...

【不成立】

・相続税の基礎控除引下げ

・贈与税の税率構造の緩和

・給与所得控除の上限設定

・特定支出控除の見直し

・地球温暖化政策のための税の導入

 

一方で平成24年度税制改正は

・給与所得控除の上限設定

・特定支出控除の見直し

・特定役員の退職所得控除制限

・贈与税の非課税措置の拡充・延長

・山林にかかる相続税の納税猶予制度創設

・相続税の連帯納付義務の緩和

・太陽光パネルや風力発言設備などの環境関連投資促進税制の拡充

・増加型・高水準型研究開発税制、海外投資等損失準備金制度の延長

etc...

 

その他、注意すべき改正項目として貸倒引当金の段階廃止や欠損金の繰越控除制度の見直し等があります

 

 

 

 

New logo

Posted by Drop429 on January 13, 2012 at 8:40 PM Comments comments (0)

東京アドバイザリーのロゴを新しくしました

日本の国旗をモチーフにして、日本を元気に、東京に活力を という思いを込めました

今後ともどうぞよろしくお願いいたします

 


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