米国の宝くじですが、米国では日本と違い当選者が出なかった場合は当選金が次の抽選に繰り越されるため、当選金の金額が桁違いとなることが多く、2023年7月10日現在、CA州のMEGA MILLIONSと呼ばれる宝くじは１等賞金が$480million (672億円、$1=140円)、Powerballと呼ばれる宝くじは１等賞金が$650million (910億円、$1=140円)となっています。
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
In Japan, there are “Guidelines for Accounting of Small and Medium-sized Enterprises” (the Guidelines) that non-publicly listed companies or that are not large companies under the Companies Act can rely on when preparing their financial statements. Such companies are audited by Certified Public Accountants. These Guidelines were recently revised on May 10, 2023. These Guidelines are created by four organizations: Japan Federation of Certified Public Tax Accountants’ Associations, The Japanese Institute of Certified Public Accountants, The Japan Chamber of Commerce and Industry, and The Accounting Standards Board of Japan, in cooperation with the Ministry of Justice, the Financial Services Agency, and the Small and Medium Enterprise Agency. Compared to the corporate accounting standards that listed companies rely on in preparing their financial statements, the standards in these Guidelines are simplified and easier for SMEs to deal with. For example, these Guidelines allow the use of the “Last Purchase Price” method inventory valuation. In addition, certain tax accounting treatment is also permitted, resulting in fewer adjustments required for corporate tax returns. For example, the calculation of the allowance for doubtful accounts can be based on the criteria specified in the Corporate Tax Law under certain conditions. Furthermore, companies that prepare their
May 2023 Japan will implement a qualified invoice storage method (Japanese Invoice System) from October 2023. Under this new Japanese Invoice System, all qualified invoices, where tax credits for Japanese Consumption Tax (JCT) are applicable, will require proper storage as per the stipulated guidelines. Otherwise, deductions through tax credits may not be applicable, and the amount of JCT payments may increase. A ‘Qualified Invoice’ is an Invoice or Receipt that is issued by a qualified invoice issuing company and includes the following 6 components 1. The name and registered number of the qualified invoice issuer 2. Transaction Date3. Transaction Detail (clarification of item subject to the reduced tax)4. Transaction Amount (Display respective amounts by applicable tax rate)5. Consumption Tax Amount along with the applicable tax rate6. Name of the counterparty along with billing address Input of registered number and consumption tax along with the applicable tax rate is the key differentiator from the current invoicing system. A Qualified Invoice Issuer is a taxpaying business that has applied to the tax office and has been registered as a qualified invoice issuer with tax office. Upon registration as a qualified invoice issuer, the business operator will be given a registered number, and that
2023年4月4日に公認会計士協会が、「スタートアップ企業の価値評価実務」というガイドライン（以下、「スタートアップ価値評価ガイドライン」）を公表しました。 これは今まで日本においては明確なガイドラインが無かったスタートアップ企業の価値評価の留意点や種類株式の価値評価を中心に解説しています。
昨今、経済安全保障問題について活発に報道されるようになり、「輸出規制」という言葉が身近に聞かれるようになりました。輸出規則というと、日系企業にとっては、日本から海外に製品を輸出する際に、日本（自国）の輸出規則の対象となり、あくまでも自国だけの規制と思わている方も多いのではないかと思います。しかし、米国の輸出規則には、「再輸出規則」と呼ばれる制度があり、たとえ日本で製造した製品でも、米国産の製品・部品、ソフトウェア、技術が一定以上含まれている場合や、米国産の技術を使用して製造した製品である場合は、他国へ輸出する際に米国政府の許可が必要になることがあります。このような場合、無許可で製品を輸出してしまい、米国の輸出規則に違反してしまうと、禁固刑や米国製品、技術についての取引が禁止になるといった厳しい罰則があります。日本で製造活動を行っている企業でも、米国産の製品、技術、ソフトウェアを取扱っており、中国、ロシアを含む、米国が規制している国々と取引を行っている場合は、米国の輸出規制に注意する必要があります。
In the first part of this two-part series, we went over the June 2022 amendments to the Transfer Pricing Administrative Guidelines on financial transactions. In this part, we will discuss how to efficiently manage intercompany loan interests and the potential issues that arise as a result of the amendments.
In June 2022, the National Tax Administration Agency (NTA) announced amendments to the Transfer Pricing Administration Guidelines. The amendments are thought to reflect the January 2022 update to the OECD Transfer Pricing Guidelines on financial transactions, and they revise Japan’s legislation on the treatment of financial transactions and cost contribution agreements (CCA). It should be noted that this may affect Japanese companies operating outside of Japan, including those operating in the United States.
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