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Yahoo Bid Books & Magazines Business & Economics Business Company Judicial Affairs
E 法人税 税務証拠フォーム 作成マニュアル2018/9/12 中島 孝一, 西野 道之助, 栗原 初治, 天野 智充 CD付き
        

  • Product Quantity
    : 1
  • Starting Bid
    :620円
  • Highest Bidder
    : サイトウ / Rating:308
  • Listing Date
    :2026年03月11日 20時00分
  • Bidding closes on
    :2026年03月12日 20時00分
  • Auction Number
    :x1216191459
  • Condition
    :State it in the description
  • Automatic Extension
    :No
  • Authentication
    :No
  • Early Closing
    :Yes
  • Can I return the product?
    :no
  • Description
  • Q&A ()
  • Cost Estimator
  • Problem Item Response Procedur
Notes
  1. The product location is far from the overseas delivery address (Kanagawa), please pay attention to the Japanese shipping fee
定価3500円
CD付き
本の状態に悪い点ほとんど無し
証拠として機能するモデル書式集 CD-ROM付

●税務調査で指摘されがちな項目をピックアップ
●日常業務の中で活用、ケアレスミスも防止できる
●「収益認識に関する会計基準」等、最新改正にも対応

税務調査等の場面では、ある取引の税務的性質や真実性、
業務関連性等を担保するための「証拠、根拠」が常に求められる。
そのため、日常的な業務フローの中で、しっかりとこれらの作成・収集・管理が行われなければならない。
そこで本書では、このような税務証拠資料を書式化した「税務証拠フォーム」を提示し、
その作成・活用の仕方を解説していく。

<目次>

◆序 章 税務証拠フォームとは
I 税務証拠フォーム策定の意義
II 税務証拠フォームと税務調査
III 税務証拠フォームの機能的区分とその作成目的
IV 税務証拠として機能するモデルフォーム

◆第1章 会社の営業収益・売上原価項目に係る税務証拠フォーム
I 営業収益の計上基準
II 売上原価の計上基準

◆第2章 会社の営業費用項目に係る税務証拠フォーム
I 役員給与・役員退職金
II 交際費等・会議費
III 寄 附 金
IV 減価償却
V 資本的支出と修繕費の区分
VI リース取引
VII 繰延資産
VIII 保 険 料
IX 海外渡航費
X 社宅家賃
XI 租税公課
XII 貸倒引当金(一括評価)
XIII 福利厚生費その他の費用

◆第3章 会社の損失項目に係る税務証拠フォーム
I 有価証券の評価損
II 貸倒損失
III 貸倒引当金(個別評価)
IV 固定資産の除却損

◆第4章 会社の資産・負債項目に係る税務証拠フォーム
I 土地・建物取得価額区分計算マニュアル
II 借地権の設定
III 圧縮記帳
<収録フォーム>
●営業収益計上時期チェック表
●売上割戻し損金計上チェック表
●実地棚卸チェック表
●棚卸資産評価損チェック表
●非常勤役員業務担当調書
●使用人兼務役員給与チェック表
●役員退職給与適正基準チェック表
●1人当たり5,000円以下の飲食費・接待飲食費等チェック表
●会議実施内容確認書
●損失負担金チェック表(再建)
●損失負担金チェック表(整理)
●取得価額配賦表
●修繕・改良事項要望書
●リース取引税務フローチャート
●繰延資産該当チェック表
●保険契約区分チェック表
●海外渡航費必要性チェック表
●社宅適正賃貸料確認計算書
●租税公課明細書
●実質的に債権とみられない金額の明細書
●厚生行事計画・実施費用明細書
●旅費日当精算書
●モニター活動謝金支払計算書
●有価証券の評価損チェック表
●売掛債権・回収不能事実報告書
●個別評価金銭債権チェック表
●有姿除却チェック表
●土地・建物取得価額区分計算チェック表
●借地権関係届出チェック表
●固定資産譲渡損益・特例適用チェック表
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Product Price JPY
Japanese Consumption Tax(10%) JPY

A 10% consumption tax is applied to goods and services in Japan. The price may include the tax or it may be added separately. Please check the price details when ordering.

Note: This is a domestic sales tax applied within Japan.

Japan Local Shipping Fee JPY Japan Local Shipping Fee Reference
Product Weight KG The maximum weight limit is 30 kg
International Shipping Methods
Proxy bidding and purchasing services are becoming increasingly convenient. However, overseas shopping carries certain risks and issues. To reduce these risks and enhance shopping safety, please be sure to read the following information:

1. International Shipping

   Air Freight: If the item status is not confirmed within two days after the arrival notice, any customer complaints cannot be addressed with the seller.

2. After Receiving the Product

Please confirm and inspect the product as soon as possible to ensure that the product specifications, quantity, accessories, and description are correct

If, unfortunately, there are any issues, you can refer to the following examples on how to report related product problems:
1. Example of missing product information
2. Example of product not matching provided information
3. Example of damaged product information

Important Notes: 1. If the seller is unwilling to ship overseas or is unaware that the product will be shipped overseas, the international shipping cost for returns or exchanges will need to be borne by the member. You may refer to the EMS e-Express fee inquiry from the post office. If it involves alcoholic beverages or items that affect flight safety, the post office cannot be used for shipment, and only DHL can be used to ship back to Japan.
2. During the product complaint handling period, please retain the complete outer packaging of the product (including the shipping label information), and refrain from attempting any repairs or altering the original condition. Any modifications may result in the inability to process the case.

3. After Inspecting the Product

After receiving and inspecting the item, if you have any questions, it is recommended to contact Letao within 2 hours. Here are some reminders:

1. Please do not unpack, use or repair the received item yourself, and be sure to keep the original packaging to facilitate subsequent handling of related matters, so as to avoid changes to the item that may cause the seller to be unwilling to process.

2. You can call customer service, and the customer service will leave a message for you as below. Please provide the following information:
"Hello, we will first help you establish a complaint case for Product ID: _______ .But we need you to 2-3 clear photos of the product issue, including photos of the product problem, product packaging, shipping details slip, and outer box. Send them to service@letao.my and inform us of your desired resolution (failing to provide this may result in an inability to process subsequent matters). After sending the email, notify us in the customer service message. We will confirm with the seller as soon as possible. and if there are any related questions, we will contact you through the customer service message. Thank you for your cooperation."

Please provide:
1. "Product ID"
2. Photo of the "Delivery Note" (if any)
3. Photos of the outer box (including inner and outer packaging)
4. Photos of the product (Please include relevant descriptions to help us confirm with the seller)

Important Notes:
1. Do not include foreign text or other products in the background of the image.
2. Please keep the complete product packaging (including the shipping label information), and refrain from repairing or altering the original condition on your own, as any changes may result in the case being unable to be processed.
3. Please provide the relevant information within 48 hours to avoid missing the golden hour for reflection and causing situations that cannot be handled.
4. Due to 99% of Japanese sellers being unwilling or unaware of shipping goods overseas, if a seller is willing to handle the issue, the goods must be sent back to Japan, and the international shipping costs incurred must be borne by the member. Letao will use postal EMS international express to send the goods back to Japan.
5. As the goods are purchased from overseas, it may take approximately one to two weeks to complete the relevant processing procedures when issues arise with the goods. Please be reminded that you can inquire about the approximate cost through the EMS service at the post office.

4. FAQ

1. Issue of Authenticity: If antique or branded goods are found to be counterfeit upon receipt, clear photos showing the differences between the genuine product and the imitation must be provided as evidence. If unable to provide relevant proof, assistance can be sought to find a third-party reputable organization for a premium authentication service .
2. Leaking Iron Teapot: If an antique iron teapot is leaking, please take clear photos of the leaking area and provide them.
3. Transport Damage: If the goods are damaged during international shipping (to the pickup point), you need to provide photos of the outer packaging of the parcel and clear photos of the damaged goods' outer packaging.

※ Note: Photos provided to sellers should not contain any foreign-related information.
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    Product name: E 法人税 税務証拠フォーム 作成マニュアル2018/9/12 中島 孝一, 西野 道之助, 栗原 初治, 天野 智充 CD付き
    Notes:
    Customer service hours:
    • Monday to Friday 10:00-18:00
    Customer service hotline:
    Customer Service Email: service@letao.my