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1. Improvement in company car taxation of electric vehicles planned from 2024. 2. BFH decision on non-cash benefits from company car hire. 3. Loss from the sale of significant shares of GmbH. 4. BFH ruled on the legal situation related to GmbH insolvency. 5. Treatment under income tax related to subsequent payment of social security contributions by means of a summation notice. In addition to the legal changes already presented as part of the Growth Opportunities Act, the German government is planning further improvements to the taxation of company cars.   According to the government draft, this involves the following: In the case of private use of a company car that is purely an electric vehicle, only a quarter of the gross list price is used to calculate the non-cash benefit. If the Logbook rule (A method in which the company car users record the mileage of the car driven for private and business use respectively, and non-cash benefit is calculated by the divided amount based on the mileage of private use portion) is applied, only a quarter of the acquisition costs are recognized under current law. However, this rule is applicable only if the gross list price of the vehicle

1. CECLの概要 2016年、米国財務会計基準審議会（FASB）は、金融資産（預金、受取手形、売掛金、貸付金、等）の減損の認識に関連して、（予想損失モデル（Current Expected Credit Loss – CECL）に関する新しい基準（ASU 2016-13）を公表しました（FASBから正式に米国会計基準についての改訂等があった場合には、Accounting Standard Update (“ASU”)という形で公表されます）。

When incorporating a subsidiary in Japan, one of the crucial decisions to make is choosing the appropriate business entity type. Unlimited partnerships (Gomei-Kaisha) and limited partnerships (Goshi-Kaisha) are granted corporate status under the Companies Act too, but the two most common options are Kabushiki Kaisha (K.K.) and Godo Kaisha (G.K.). Each entity type has its own characteristics, advantages, and requirements. In this article, we will explore the key differences between a K.K. and G.K. to help you make an informed decision. The primary difference between a K.K. and G.K. lies in their ownership structure: – Kabushiki Kaisha (K.K.): A K.K. is equivalent to a joint-stock corporation. It is characterized by the issuance of shares to its shareholders, who own the company based on the percentage of their shareholding. The ownership can be easily transferred through the buying and selling of shares. K.K.s must have a board of directors responsible for decision-making and executing company affairs. They are required to appoint at least one director. The representative director, usually the president, represents the company in all legal matters. A shareholder and director can be the same person. – Godo Kaisha (G.K.): A G.K. is similar to a limited liability company. It

【１】Items to be reconfirmed before the New Invoicing System starts Please review the following items to be confirmed if they are being addressed. ※１．The Components needed for a “Qualified Invoice” ※２．System’s capability for handling fractional amounts 　３．Communication of the registered number to your business partners 　４．Confirmation of registration status/registration number of business partners 　５．Price negotiation between Taxpaying entity and Non-Taxpaying entity　 　　　（Antitrust law compliance required） ※６．Applicable transactions before and after October 1, 2023

イントロダクション：グローバル化が進む現代のビジネス環境において、米国への進出は多くの日本企業にとって魅力的な事業拡大の機会となっています。成長を続ける米国市場には、潜在的な顧客層やビジネスパートナーが多く存在します。しかしながら、米国進出には、複雑で多様な米国の法人税制、移転価格税制、米国会計基準等、会計と税務に関する懸念や課題が伴います。これらの課題を解決し米国進出を成功させるためには、経理の重要性を理解し、適切に準備・対応する必要があります。今回は、米国進出における経理の重要性について解説します。

前編では、米国輸出規則（EAR）の概要について解説しました。本編では、要輸出許可の判定の流れについて、BISより発行されている各種資料を用いて解説します。 　次の資料が、輸出許可の要否を確認する上で使用する主な資料になります。

ドル高円安等の影響に関わらず、日本から米国企業への買収に関しての税務デューデリジェンスのお問い合わせは引き続き受けています。対象会社の税務リスクを把握することは重要です。今回はデューデリジェンスの一翼を担っている税務デューデリジェンスについてご説明します。対象会社が法人なのかパススルーの会社なのかにより、デューデリジェンスの内容が大きく異なります。また、株式や持分の買収なのか、それとも資産買収なのかによっても大きく異なってきます。以下は対象会社が法人で株式買収の場合の主な調査内容を例として挙げ、さらに買収方法や買収後の検討課題も例に挙げます。

SMEs are required to pay a 50% overtime premium for monthly overtime work exceeding 60 hours The Japanese Ministry of Health, Labor and Welfare has made a new amendment towards premium wage rate for overtime work for small and medium enterprises (SMEs). The amendment implemented in April 2023 raised the overtime premium rate to 50% for SMEs, which previously only applied to large enterprises with grace period measures. With this amendment, the reduction of working hours is expected to lead to improved productivity and performance, but the economic burden on SMEs due to the payment of overtime premiums is also acknowledged as a challenge that needs to be addressed. ■Alternative Leave System: It is also possible to establish a system to grant paid leaves, known as “alternate leaves” in lieu of paying the increased premium wages.  The introduction of this system requires a labor-management agreement, and there are provisions specifying that the leave must be granted within two months from the day following the end of the month with overtime work exceeding 60 hours. ■Relationship with Late-Night and Holiday Work: If overtime work exceeding 60 hours is performed during the late-night hours, employers are obligated to pay an overtime premium