NEWS

NEWS

NEWS

2019.09.12

画像

什么是分项记录请求书(发票)等的保存方式?

2019年10月起,分项记录请求书等的保存方式到底是怎么回事 ?我们来跟现行制度一边比较,一边进行说明。

首先

现在,消费税的进项税额抵免虽然是通过「请求书等保存方式」的方法来进行核算,2019年10月起将通过「分项记录请求书等」,2023年10月起将通过「适格请求书等保存方式(也就是·INVOICE制度)」来进行核算。

首先要来理解一下进项税额抵免

应缴消费税金额的计算是,从期间内所收入的消费税额里扣除期间内所支出的消费税额。

把这里的「扣除所支出消费税额」的部分,称之为进项税额抵免。

计算应缴消费税金额时,为了扣除支出消费税额(进项税抵免),记录课税进项(支出消费说额)等事实的账目,请求书(发票)等必须要保存。

一部分特例就是,账目和请求书(发票)两者如果不同时保存,那么所支出的消费税额就不能扣除(进项税额抵免)。 保存好由交易对方提供的请求书(发票),是进项税额抵免的一个重要环节,把这个重要环节称之为「请求书等保存方式」。

所谓分项记录请求书等保存方式

2019年10月1日起消费税的轻减税率开始实施。伴随这项税制实施,凡进项或销售中有符合轻减税率项目的企业者,要在到目前为止所发注的请求书上,按照不同税率分项记录(分项记录请求书等),并分项做会计账目。这就是所谓的「分项记录请求书等保存方式」。

先行请求书与分项记录请求书等的具体参照,如下表。

 

期間 会计账目
记录事项
请求书等
记录事项
2019年9月30日截至【现行制度】 ①课税进项对方的姓名或名称
②交易年月日
③交易项目内容
④交易价格
①请求书发行者的姓名或名称
②交易年月日
③交易内容
④交易价格
⑤请求书接受者的姓名或名称
2019年10月1日开始
2023年9月30日截至
【分项记录请求书等保存方式】
(以上之外追加事项)
⑥符合轻减税率对象的交易项目要做标明
(以上之外追加事项)
⑦符合轻减税率对象的交易项目要做标明
⑧按不同税率分别统计总的含税金额

 

另外,即使在分项记录请求书等保存方式的实施之下,下面事项与现行制度同样,不满3万日元的交易或从自动贩卖机购入等,像这样如有不得已的理由没有收到请求书(发票)时,在会计账目备注里,只要有相关的事项记录说明,进项税抵免同样适用。

还有,从交易对方收到请求书上如果没有做到「⑥符合轻减税率对象的交易项目做标明」和「⑦按不同税率分别统计总的含税金额」两项要求时,对于这些项目,请求书接受者可以根据事实情况进行追加记录。

关于具体分项记录请求书等保存方式的详细,欢迎来我们税理士事务所进行咨询。

雇佣外国人的第一步

出入国管理和难民认定法,换句话说入管法的改正法案已被公布,并于2019年4月1日起正式实施了。就大家都比较关心的,扩大外国人劳动力这一法案,下面来解说一下。

首先

中小企业要雇佣在日外国人及留学生时,必须要了解掌握怎样的最新情报,需要事先讨论那些事项,下面我们来总结一下。

外国人和日本人在雇佣管理上的不同

雇佣外国人时,与雇佣日本的最大不同之处,①向政府部门提交的文件要远远多于日本人,②必须要求员工理解的东西也很多,③即使跟日本人同等待遇,也会有很多情况出现,等等对这些都有必要事先了解掌握。 有关详细,请参考下面的对照表。

 

项目 外国人 日本人
录用时 要确认,是否持有合法就业资格(可就业在留资格),如果非法就业的话,公司被处罚 持有日本国籍的,左栏项目不需要考虑
雇佣中 可就业在留资格已经失效了还在被雇佣的话,将会因违反入国管理法而受到处罚 同上
留学生临时工的雇佣 ・对工作时间有限定(一周不得超过28小时) 工作时间原则上一周40小时
雇佣中的注意点 ・确定对自己职业生涯没有益处的话,很容易跳巢
・公司如果不做出必要的保护管理,有发生各种纠纷的可能
 

 

另外,在缴纳社会保险和税务方面,外国人跟日本人基本是一样的。而且外国人跟日本人有着同样的能力和工作经验的话,劳动条件等待遇也必须是一样的。

外国人的就业形式

简单一句「请外国人来工作」,却又各种各样的形式。 例如,有下面几种。

① 公司正式社员
② 只有不满1年的短期,因特定项目就职
③ 派遣人员
④ 临时工
⑤ 2019年4月1日起持有「特定技能」在留资格人员
⑥ 业务被委托方

如果是作为业务委托签约或派遣人员产生的雇佣关系的话,或许在在留资格方面不用太过分注意。

但是,除了上面情况之外,对于在留资格不单单只是要确认,基于下面的几项内容,对其之后的更新状况也都必须有个系统性的管理。

① 要确认现在所持有的在留资格是否有更换或更新的必要
② 在大学里学的专业是否与工作内容相匹配
③ 是否让工作时间在限定范围之内(能否确认是否存在其他的临时工作)
④ 持有配偶者在留资格时,目前是不是离婚状态要确认

所谓执行官员

近几年,经常会听到执行官员这个官衔词。执行官员到底属不属于董事或审计监督这样的官衔呢!在这里我们就来探讨一下关于执行官员这一职务吧。

首先

感觉在规模比较大的公司,执行官员这一职务增加起来。执行官员,具有什么样的职务当但和立场呢!

公司法上来讲不是社长而是使用者

所谓执行官员就是,基于公司董事会的决定具有掌管公司执行权力的一种职位。 同科长,部长一样,在公司外部作为一种职务尊称。

执行官员,也像董事长,审计监督长一样被称之为「官员」,被混同在一起的很多,但与其它职务是不一样的。

这里首先最要的一点是,官员的意思是不同的。官员,分为公司法上被称作的官员,和一般被称作的官员,有2种。

一般所说的官员,被解释为包含执行官员在内,而这在公司法上并不是官员只是使用者。 通常情况下,是不被认可从事公司经营权的,也就能考虑到他不是属于官员了。

在法人税法上,法人即公司的董事,执行员,会计参与,审计监督,理事,监事及清算人员等,从事公司经营的特定人物被称为「官员」。

法人税法上的对应

相谈顾问等在公司内部具有类似此类职务的人员,从所担当职务上判断同,其他官员一样具有实质性从事公司经营权的人员,在法人税法上是被认可的官员。

这一点,通常情况下执行官员,是不属于法人税法上的官员的。 主要理由有下面2点。

① 不是作为董事被选举的,自然不是公司法上的官员,在董事会上也就没有决议权的
② 随由董事会委任,但只是负责日常工作管理,不被认可从事公司经营权的

不属于法人税法上的官员,在工资发放方面也不必在意是否每个月都是定额工资。 但是,最近常听到在税务调查时,把执行官员当作是官员来处理的实例。

法人税法不在乎形式而比较重视实质性的东西,不管怎么说只是执行官员的职称而已,被断定从事公司经营了,就同官员一样处理,要遵守定期定额工资这项制度。

企业内要启用执行官员这一职务时,想要讨论一下执行官员会不会被认为从事公司经营等问题的话,欢迎到我们事务所来咨询。

pagetop
  • Russell Bedford
  • 私隐政策
  • 私隐政策

    locate a single person, or to identify an individual in context. Please read our privacy policy carefully to get a clear understanding of how we collect, use, protect or otherwise handle your Personally Identifiable Information in accordance with our website.

    What personal information do we collect from the people that visit our blog, website or app?

    When ordering or registering on our site, as appropriate, you may be asked to enter your name, email address, Address or other details to help you with your experience.

    When do we collect information?

    We collect information from you when you fill out a form or enter information on our site.

    How do we use your information?

    We may use the information we collect from you when you register, make a purchase, sign up for our newsletter, respond to a survey or marketing communication, surf the website, or use certain other site features in the following ways:

    • To follow up with them after correspondence (live chat, email or phone inquiries)

    How do we protect your information?

    We do not use vulnerability scanning and/or scanning to PCI standards.
    We only provide articles and information. We never ask for credit card numbers.
    We do not use Malware Scanning.

    We do not use an SSL certificate
    • We only provide articles and information. We never ask for personal or private information like names, email addresses, or credit card numbers.

    Do we use 'cookies'?

    Yes. Cookies are small files that a site or its service provider transfers to your computer's hard drive through your Web browser (if you allow) that enables the site's or service provider's systems to recognize your browser and capture and remember certain information. For instance, we use cookies to help us remember and process the items in your shopping cart. They are also used to help us understand your preferences based on previous or current site activity, which enables us to provide you with improved services. We also use cookies to help us compile aggregate data about site traffic and site interaction so that we can offer better site experiences and tools in the future.

    We use cookies to:
    • Keep track of advertisements.
    • Compile aggregate data about site traffic and site interactions in order to offer better site experiences and tools in the future. We may also use trusted third-party services that track this information on our behalf.

    You can choose to have your computer warn you each time a cookie is being sent, or you can choose to turn off all cookies. You do this through your browser settings. Since browser is a little different, look at your browser's Help Menu to learn the correct way to modify your cookies.

    If you turn cookies off, some features will be disabled. It won't affect the user's experience that make your site experience more efficient and may not function properly.
    However, you will still be able to place orders.

    Third-party disclosure

    We do not sell, trade, or otherwise transfer to outside parties your Personally Identifiable Information unless we provide users with advance notice. This does not include website hosting partners and other parties who assist us in operating our website, conducting our business, or serving our users, so long as those parties agree to keep this information confidential. We may also release information when it's release is appropriate to comply with the law, enforce our site policies, or protect ours or others' rights, property or safety.

    However, non-personally identifiable visitor information may be provided to other parties for marketing, advertising, or other uses.

    Third-party links

    Occasionally, at our discretion, we may include or offer third-party products or services on our website. These third-party sites have separate and independent privacy policies. We therefore have no responsibility or liability for the content and activities of these linked sites. Nonetheless, we seek to protect the integrity of our site and welcome any feedback about these sites.

    Google

    Google's advertising requirements can be summed up by Google's Advertising Principles. They are put in place to provide a positive experience for users. https://support.google.com/adwordspolicy/answer/1316548?hl=en

    We use Google AdSense Advertising on our website.

    Google, as a third-party vendor, uses cookies to serve ads on our site. Google's use of the DART cookie enables it to serve ads to our users based on previous visits to our site and other sites on the Internet. Users may opt-out of the use of the DART cookie by visiting the Google Ad and Content Network privacy policy.

    We have implemented the following:
    • Remarketing with Google AdSense

    We, along with third-party vendors such as Google use first-party cookies (such as the Google Analytics cookies) and third-party cookies (such as the DoubleClick cookie) or other third-party identifiers together to compile data regarding user interactions with ad impressions and other ad service functions as they relate to our website.

    Opting out:

    Users can set preferences for how Google advertises to you using the Google Ad Settings page. Alternatively, you can opt out by visiting the Network Advertising Initiative Opt Out page or by using the Google Analytics Opt Out Browser add on.

    California Online Privacy Protection Act

    CalOPPA is the first state law in the nation to require commercial websites and online services to post a privacy policy. The law's reach stretches well beyond California to require any person or company in the United States (and conceivably the world) that operates websites collecting Personally Identifiable Information from California consumers to post a conspicuous privacy policy on its website stating exactly the information being collected and those individuals or companies with whom it is being shared. - See more at: http://consumercal.org/california-online-privacy-protection-act-caloppa/#sthash.0FdRbT51.dpuf

    According to CalOPPA, we agree to the following:
    Users can visit our site anonymously.
    Once this privacy policy is created, we will add a link to it on our home page or as a minimum, on the first significant page after entering our website.
    Our Privacy Policy link includes the word 'Privacy' and can be easily be found on the page specified above.

    You will be notified of any Privacy Policy changes:
    • On our Privacy Policy Page
    Can change your personal information:
    • By emailing us

    How does our site handle Do Not Track signals?

    We honor Do Not Track signals and Do Not Track, plant cookies, or use advertising when a Do Not Track (DNT) browser mechanism is in place.

    Does our site allow third-party behavioral tracking?

    It's also important to note that we allow third-party behavioral tracking

    COPPA (Children Online Privacy Protection Act)

    When it comes to the collection of personal information from children under the age of 13 years old, the Children's Online Privacy Protection Act (COPPA) puts parents in control. The Federal Trade Commission, United States' consumer protection agency, enforces the COPPA Rule, which spells out what operators of websites and online services must do to protect children's privacy and safety online.

    We do not specifically market to children under the age of 13 years old.

    Fair Information Practices

    The Fair Information Practices Principles form the backbone of privacy law in the United States and the concepts they include have played a significant role in the development of data protection laws around the globe. Understanding the Fair Information Practice Principles and how they should be implemented is critical to comply with the various privacy laws that protect personal information.

    In order to be in line with Fair Information Practices we will take the following responsive action, should a data breach occur:
    We will notify the users via in-site notification
    • Within 7 business days

    We also agree to the Individual Redress Principle which requires that individuals have the right to legally pursue enforceable rights against data collectors and processors who fail to adhere to the law. This principle requires not only that individuals have enforceable rights against data users, but also that individuals have recourse to courts or government agencies to investigate and/or prosecute non-compliance by data processors.

    CAN SPAM Act

    The CAN-SPAM Act is a law that sets the rules for commercial email, establishes requirements for commercial messages, gives recipients the right to have emails stopped from being sent to them, and spells out tough penalties for violations.

    We collect your email address in order to:
    • Send information, respond to inquiries, and/or other requests or questions

    To be in accordance with CANSPAM, we agree to the following:
    • Not use false or misleading subjects or email addresses.
    • Identify the message as an advertisement in some reasonable way.
    • Include the physical address of our business or site headquarters.
    • Monitor third-party email marketing services for compliance, if one is used.
    • Honor opt-out/unsubscribe requests quickly.
    • Allow users to unsubscribe by using the link at the bottom of each email.

    If at any time you would like to unsubscribe from receiving future emails, you can email us at
    info★shin-sei.jp (replace ★ with at-mark) and we will promptly remove you from ALL correspondence.

    Contacting Us

Copyright© SHINSEI INTERNATIONAL TAX CO. All Rights Reserved.