loading.gif
Notes
Login Sign Up shopping cart 简体中文
mercari CDs, DVDs & Blu-rays DVD Others
Japanese cross-border
実務上の取扱いを解説 事前確定届出給与の活用と留意点 税理士が解説
Price
10000円
(Tax included)
RM10000
Specifications
Quantity
-
+
Please remember to select product options (if applicable). If unsure about available options, please check the original product page. Orders with missing options may be canceled.
For purchases from mercari, we cannot assist with seller inquiries regarding ongoing transactions, shipping issues, product problems, or non-receipt of items. These situations are not covered by our standard guarantees. Please consider carefully before proceeding.
Add to Wishlist
Add to Cart
Buy Now
Japanese cross-border products shipped directly from Japanese sellers
Payment
Seller Rating
100% Good(312) Normal(0) Bad(0)
Condition
No visible damage or stains
Shipping
Free shipping to Japan

実務上の取扱いを解説 事前確定届出給与の活用と留意点 税理士が解説

内容

1役員給与に関する法人税制の概要

・法人税法の規定の流れ

・支給形態からみた課税関係

・法人税法上の役員

・みなし役員の判定

・法人税法上の使用人兼務役員の範囲

・いわゆる執行役員について

2定期同額給与

・定期同額給与の要件

・定期同額給与の類型

・各月同額

・三月経過日等までの通常改定

・臨時改定事由による改定

・業績悪化改定事由による改定

・継続的な経済的利益

・同額継続要件

・「給与改定」以外の改定があった場合の対応

3事前確定届出給与

・事前確定していること

・届出の期限

・臨時改定事由による新たな届出

・変更届出(臨時改定事由、業績悪化改定事由)

・届出の不要

・届出どおりに支払われなかった場合の対応

4定期同額給与と事前確定届出給与に共通する事項

・事業年度と役員の職務執行機関との関係

・定時株主総会のときの対応

・臨時改定事由が生じたいときの対応

・業績悪化改定事由が生じたときの対応

・不相当に高額な部分の給与

・非常勤役員に支給する日当等の扱い

・使用人兼務役員に対する使用人分の給与

・出向役員に対する対応

5その他の役員給与

・役員退職給与

・業績連動給与

6参考判例

7参考裁決例



講師名: 税理士会税務審理室審理員 税理士 植田 卓

発行年: 2025年



こんな方におすすめ

・税理士、会計士、税理士事務所職員等

・経営者、COO、CFO、経営企画担当者、財務担当者、経理担当者

・医療法人の理事長、理事



定価16,500円

※お値下げ交渉はご遠慮いただいております。ぜひこの機会にご検討ください。



付属品はありません



状態

・再生動作は確認済みです

・新品購入後、一度のみ再生し、丁寧に保管しておりました

・ディスク等に目立つ傷や汚れは見受けられませんが、あくまで中古品・素人保管であることをご理解のうえご検討ください



確認事項

・ノークレーム、ノーリターンでのお取引をお願いしております

・すり替えや抜き取り防止のため、返品はお受けできません

・愛犬がおります。気になる方は購入をお控えください
If you have any product-related questions for the seller, please type and send your message in the chat box below. Letao will process your inquiry within 24 hours during our service hours.
Item Price JPY
Consumption Tax (10%)
Estimated Japan Shipping JPY
Estimated Item Weight KG (Estimated Item Weight Chart)
International Shipping Methods

Notes:

  • The billing weight will be based on whichever is greater: the actual weight or the volumetric weight.
  • Volumetric weight (kg) = Length (cm) x Width (cm) x Height (cm) / 5000
  • Common oversized and heavy items include: furniture, fishing rods, automotive parts, etc.
  • Consolidating 2 or more items will incur a "consolidation handling fee" (see price list for details)
    

Platform Transaction Rules:

1. Order cancellations and returns are not accepted for any reason. Please review the item description and seller ratings before purchase.
2. Each mercari item is shipped individually. Orders from the same seller will be processed separately, resulting in multiple handling fees and local Japanese shipping charges. Combined shipping is not available.
3. As mercari does not have a negotiation system, we cannot provide price negotiation services.
4. We cannot assist with purchases for items marked as "Buyer Specified," "Bundle Deals," "Requires Buyer's Agreement (Not Buy It Now)," or "Partial Shipping of Order."
5. Buyers cannot demand specific shipping methods from sellers. Shipping will be as per the seller's offered options.
6. Requests for early shipping, post-purchase price reductions, or transaction cancellations after purchase cannot be accommodated.
7. Once items arrive at our Japanese receiving point, buyer feedback must be provided and payment released to the seller. Feedback cannot be modified, and negative or no feedback is not permitted.
8. Refusal of items is not allowed after they arrive at our Japanese receiving point.

mercari Proxy Purchasing Guidelines

1. After the first payment is completed, the order will be processed within the system-displayed timeframe.
2. Items on the website may sell out at any time. Completing the first payment does not guarantee successful purchase of the item.
3. Once our Japanese receiving point confirms receipt of the item, our staff will immediately provide feedback to the seller and release the payment.
4. We cannot provide negative feedback or withhold feedback to sellers based on member requests.
5. If the seller uses a shipping method without tracking (e.g.,【普通定形外邮件】、【メール便】 etc.), we cannot provide compensation for lost items.
6. We cannot communicate with or inquire to sellers regarding issues with ongoing transactions, items in transit, or problems with items received at our collection point (errors, damage, discrepancies, etc.).
7. This website is not covered by our standard guarantees. Please consider carefully before making a purchase.

1. International Shipping

Air freight: If the arrival notice exceeds seven days and the status of the goods is not confirmed, a customer complaint will occur and the seller will not be able to report it.

2. local delivery

After receiving and inspecting the goods, if you have any questions, please contact Alfred 24 customer service staff within 48 hours after receipt, and let Alfred 24 make a decision. letao will try its best to provide relevant information to assist members in processing. The following are reminders:

1. You can leave a message through "Customer Service Message" and provide local express delivery in Order number and have the following information ready:
● Product outer box/unboxing photos
● Photos of damaged goods

2. Alfred24’s liability for any shipment, including but not limited to loss or damage, is limited to actual direct losses and shall not exceed the upper limit of HK$500 per shipment; if it is sent to a Post Smart Mail station or post office The maximum compensation limit for each shipment is HKD 320.

The following are product types that are not eligible for compensation by Alfred 24:
▲ The shipment is flammable or explosive, or is easily moldy, rotten and/or discolored, etc.
▲The shipment is fragile
▲The shipment is a liquid product
▲The recipient’s address is incorrect or invalid
▲The recipient’s contact number is invalid or the text message cannot be received
▲Any unpredictable or force majeure factors
Recommended for You
Products From The Same Seller
Customer service hours:
  • Monday to Friday 10:00-18:00
Customer service hotline:
Customer Service Email: service@letao.my