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Home » Tsuji Hongo Tax Accountant Corporation Holds “Specialized Course Thorough Explanation of Tax Gray Zone” Publication Commemoration Seminar (2 sessions) with book

Tsuji Hongo Tax Accountant Corporation Holds “Specialized Course Thorough Explanation of Tax Gray Zone” Publication Commemoration Seminar (2 sessions) with book

[Tsuji Hongo Tax Accountant Corporation] Holds “[Specialized Course] Thorough Explanation of Tax Gray Zone” Publication Commemoration Seminar (2 sessions) with book
*Tsuji Hongo Tax Accountant Corporation*
Press release: July 4, 2024
**
“[Specialized course] “Thorough explanation of the tax gray zone” publication commemorative seminar (all 2 sessions)” with book included
*-First session – Tax investigation general section / -Second session – Case study sections – Approximately 60 minutes each Web seminar* Tsuji/Hongo
Tax accountant corporation (Head office: Shinjuku-ku, Tokyo, Chairman: Takashi Tokuda) will be jointly established with Seibunsha Co., Ltd. (Head office: Kita-ku, Osaka, President and CEO: Sadahiro Koizumi) from July 18, 2024 (Thursday). Co-sponsored by the company,
“[Specialized course] “Thorough explanation”
Taxation Gray Zone” Publication Commemorative Seminar – 1st – Tax Investigation General Edition /
-Second session -Special discussion of case studies” will be held. One of the matters that tends to become a point of contention in tax audits is the “tax gray zone,” where uncertain concepts are used in taxation requirements, and differences of opinion are likely to occur due to the lack of clarity. In this seminar, we will delve deeply into the thought process of tax decisions in this “tax gray area” using individual cases as subject matter. We will unravel the thought process of legal syllogisms, which is the basic logic of tax decisions, and thoroughly explain accurate legal interpretation and fact finding.
[Specialized course] Publication commemorative seminar for “Thorough explanation of gray areas in taxation” (all 2 sessions)
View details
Seminar overview
■Seminar title: [Specialized course] Publication commemorative seminar of “Thorough explanation of tax gray zone” – 1st session – General discussion of tax investigation / – 2nd session – Specific case studies
■Event date (period):
-First session-July 18, 2024 (Thursday) 11:30 to July 24, 2024 (Wednesday) 17:00 -Second session-August 15, 2024 (Thursday) 11:30 to August 21, 2024 (Wednesday) 17:00
*Lessons are approximately 60 minutes each.
■Holding method: Web seminar
■Cost:
1st and 2nd: 5,000 yen each (tax included)
Apply for all two sessions at once: 8,000 yen (tax included) *1 book ■Capacity: None
■Lecture topic:
-First session-Overview of tax audits
・Uncertainty concept in taxation requirements
・Tax decisions based on legal syllogisms
・Current status of tax audits
・Selection of tax audit destination
・Submission of opinions in tax audits
-Second session- Case studies
・Corporate expenses in family companies
・Outsourcing expenses or salaries?
・Heavy additional tax
・Taxation related to illegal acts such as embezzlement
■Remarks:
Please watch the pre-recorded video (each lecture will last
approximately 60 minutes).
For those who have applied, an invoice and “transfer instructions” will be sent to the email address you registered.
An email with instructions on how to take the course will be sent on the first day of the viewing period.
Books will be delivered by mail. Please note that depending on the date of your application, it may arrive after the event.
This seminar is jointly held by Tsuji Hongo Tax Accountant Corporation and Seibunsha Co., Ltd.
Therefore, in order to provide future services, the information entered in the application form will be used jointly by the two companies.
Please agree to this before applying.
*If you are a member of the accounting firm service “NEXTA Premium” (2,200 yen/person per month), you can watch the “Seminar Video” section of NEXTA Premium for free. (*Books will not be given away.) If you are an accounting firm, please register for NEXTA Premium. ■Sponsor: Tsuji Hongo Tax Accountant Corporation/Seibunsha Co., Ltd. (co-sponsor)

We will give you a copy of the book “A thorough explanation of tax gray areas” as a textbook.
Please apply here Application deadline: – 1st – July 16, 2024 (Tuesday) 17:00, – 2nd – August 13, 2024 (Tuesday) 17:00
~About the book~
A must read for tax audits. A fundamental explanation of gray zone issues in taxation!
Thorough explanation Tax gray area
This book lists matters that could become a point of contention in a tax audit due to differences in the interpretation of tax requirements between the taxation agency and taxpayers, and explains key points in tax decisions with reference to court precedents and adjudication cases. We will introduce the current state of tax audits while tracing the thought process of the main issues at issue.
table of contents
Chapter 1 General discussion
Section 1 Matters that are likely to become points of contention in tax audits (corporate-related)
1. Points pointed out in tax audits
2 Main factors that cause “differences of opinion”
3. Uncertainty concept in tax law
Section 2 Taxation requirements
1. Factual requirements
2. Evaluation requirements
Section 3 Thought process in determining sufficiency of tax requirements 1. Legal syllogism
2. Legal syllogism in tax decisions
Section 4 Thought process in tax audits (case examples)
1. Facts confirmed on the first day of the tax audit
2. Development of tax audits
3. Tax inspector’s thought process and investigation results Chapter 2: Specifics
Section 1 Corporate expenses in family companies
1. Overview
2. Provisions for denying calculation of acts of family companies 3 Taxation of entertainment expenses in family companies
4. Luxury foreign cars and corporate expenses
5. Exclusive personal use of corporate-owned vehicles
Section 2 Outsourcing expenses or salaries?
1. Overview
2. Taxation requirements
3. Remuneration for part-time doctors
4. Compensation paid to the cast members of the cabaret club 5. Remuneration for workers who have changed from employees to subcontractors Section 3 Heavy additional tax
1. Overview
2. Taxation requirements (general)
3. Intention/knowledge and requirements for imposing heavy additional tax 4. Passive behavior and concealment or disguise
5. False entries in bookkeeping documents
6 Disguise the bill
7. Concealment or disguise in accounting processing of temporary receipt account Section 4 Taxation related to illegal acts such as embezzlement 1. Overview
2. Issues arising in taxation matters
3. Embezzlement by employees
Chapter 3 Submission of written opinion in tax audit
Section 1 Opinion regarding evaluation of end-of-period work in process Section 2 Written opinion regarding deposits related to works with unknown copyright holders
Chapter 4 Reference information
Section 1 Current status of tax audits
1. Tax revenue status
2. Status of number of corporate investigations, etc.
3. Overview of tax audit types and competent departments
4. Operational status of tax audits (National Tax Agency)
Section 2 Selection of tax audit destination
1. Booming corporations and booming industries
2. Selection from transaction information
3. Consumption tax refund corporation
4. Selection by KSK system
5. Supervisor’s intuition
Book information
Supervisor: Tsuji Hongo Tax Accountant Corporation
Edited by: Tsuji Hongo Tax Accountant Corporation Kansai Trial Office Author: Tsuji Hongo Tax Accountant Corporation Hideki Yamamoto Published: March 4, 2024
Format: A5/256 pages
ISBN: 978-4-433-73774-0
List price: 3,080 yen (main unit: 2,800 yen)
Author/lecturer information
Hideki Yamamoto
Tsuji Hongo Kansai Trial Office, Tax Accountant Corporation
Director/Tax Accountant
Hideki Yamamoto
Graduated from Doshisha University Faculty of Commerce in 1988. In the same year, he was hired by the Kanto-Shinetsu Regional Taxation Bureau. National Tax Agency Investigation and Inspection Department Investigation Division Hearing Section, Kanto-Shinetsu Regional Taxation Bureau Investigation and Inspection Department Investigation and Hearing Division Chief Examiner, Kanto-Shinetsu Regional Taxation Bureau Taxation Partial Hearing Division Chief Examiner,
Kanto-Shinetsu National Tax Appeals Tribunal First Department (Legal Examination) Examiner Registered as a tax accountant in 2017. Tsuji and Hongo in the same year
Joined a tax accountant corporation and became the director of the Kansai Inquiry Office in 2018, a position he holds to the present. Corporate overview
Tsuji Hongo
The Tax Accountant Corporation is one of the largest tax accountant corporations in Japan, with 90 locations nationwide, over 2,000 employees, and 17,000 clients. Focusing on corporate advisory services and individual asset tax services, we also provide consulting in each specialized field, including business succession, medical care, and international taxation for public interest corporations.

■Inquiries regarding seminars
consuldiv@ht-tax.or.jp (Tsuji/Hongo Seminar)

■Inquiries regarding articles
https://www.ht-tax.or.jp/contact/
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