Trump Tariffs 2.0 (Japanese Text Only)
2025.03.18
米国の関税政策は日々変化しており、世界中がその動向に注目している。本稿では、3月12日時点で発表されている関税措置を個別に考察し、今後の展望について解説する。
米国の関税政策は日々変化しており、世界中がその動向に注目している。本稿では、3月12日時点で発表されている関税措置を個別に考察し、今後の展望について解説する。
Tokyo, Japan / Dubai, UAE – HLS Global Co., Ltd. (“HLS Global”), a leading international accounting, taxation and business advisory firm, is pleased to announce the expansion of its global presence to the United Arab Emirates (UAE) by incorporating its subsidiary company, HLSGL Management Consultancies LLC, in Dubai (hereinafter referred as “HLS-Global UAE”). The establishment of HLS-Global UAE marks a significant milestone in the firm’s commitment to serving Japanese and multinational companies in the region with excellence.
Many legal revisions, including those to the Child Care and Family Care Leave Act, will take effect in April 2025. Some of these revisions will require changes to your company’s work rules, childcare and family care leave regulations, and other related documents.
1. Partial Income Method Can Enable Deduction of Income-Related Expenses for Capital Income Capital gains are generally subject to a flat-rate withholding tax without deduction of income-related expenses. Shareholders with a material interest can opt for the partial income method for their dividends, in which case costs are deductible. According to the Federal Fiscal Court, an initially admissible application does not lose its five-year effect if the requirements are no longer met later.
In Japan, there is currently a heated debate over the so-called JPY1.03 million barrier, and an increase in the basic deduction amount is being considered. However, in Germany, an increase in the basic deduction amount from 2025 has already been agreed upon by the government.
ASTHOM Partners Collaborates to Strengthen Support for Japanese Companies Globally 法人名 ASTHOM PARTNERS 株式会社 本社所在地 100-0004 東京都千代田区大手町 1-9-5 大手町フィナンシャルシティノースタワー24 階 代表者 虷澤篤志、齋藤俊輔 設立 2022 年 12 月 株式会社 AGS コンサルティングと Hotta Liesenberg Saito LLP の共同出資により設立。 資本金 1,000 万円 事業内容 企業の商標権、著作権、特許権等の知的財産権の取得、管理およびコンサルティング業務等 Web サイト https://asthom.co.jp/
On September 13, 2024, the Accounting Standards Board of Japan (ASBJ), which establishes the Japanese accounting standards, issued the “Accounting Standard for Lease Transactions” (hereinafter referred to as the “New Lease Accounting Standard”). This new lease accounting standard will be effective for fiscal years starting on or after April 1, 2027. This new lease accounting standard mandates accounting rules for “lease transactions” in Japan, which has already been introduced in the International Financial Reporting Standards (IFRS) and U.S.-GAAP.
ASTHOM PARTNERS Welcomes UK-based Greenback Alan LLP as a New Member ~ Providing Services Across 13 Countries and 35 Locations Worldwide ~ On June 19, 2024, the UK accounting firm Greenback Alan LLP (HQ: Spa Road, London; Managing Partner: Stephen Dabby) joined the global accounting network “ASTHOM PARTNERS”. With this addition, the member firms of ASTHOM PARTNERS now include AGS Consulting Co., Ltd. (HQ: Chiyoda-Ku, Tokyo; Chairman: Atsushi Kanzawa, President: Yoshihide Hirowatari, hereinafter “AGS”), Hotta Liesenberg Saito LLP (HQ: Torrance, California; Global CEO: Shunsuke Saito, hereinafter “HLS”), and Greenback Alan LLP.
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