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😷 | "From the health of the people, the Tokyo Olympics will be held?" Go To Travel Review of the Suga administration's Honne (2)

Photo 3 Many people rushed to Kyoto during the consecutive holidays (photo is an image)

"Is the Tokyo Olympics held from the health of the people?" Honne of the Suga administration (2)

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If such a place goes out of business, a large number of unemployed people will be created, fixed assets will become a burden, and industry conversion will not remain.

While the "third wave" of the new coronavirus is rampant, the government felt from the Japan Medical Association and others on November 3, 2020 ... → Continue reading

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Wikipedia related words

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Industry conversion

Fixed asset

Fixed asset(Mr. Koteshi, fixed assets, Noncurrent assets) has two meanings: fixed assets for accounting and fixed assets for tax law.

Accounting fixed assets

AccountingFixed assetIs intended for continuous use by the company, not for sale.propertyRefers to.Fixed assetscurrent assetsConsists of assets with (Current assets).It directly represents the business activities of the companyaccounts receivable,stockInterest on deposits, which appear as cash in the short term even if they are not directly related to business activities, are current assets and are treated differently from fixed assets.International accounting standards, including Japan, use one year to distinguish between short-term and long-term, and those that are cashed within one year are considered current assets.

Company calculation rules(February 18, 2 Ministry of Justice Ordinance No. 7)106 articleIn item 3 item 2Tangible fixed assets, Article 106, Paragraph 3, Item 3Intangible fixed assets, Article 106, Paragraph 3, Item 4Investment and other assetsIt stipulates the assets that should be classified as.


Tangible fixed assetsTangible Assets orProperty, Plant and Equipment
 Construction in progressConstruction in progress (process)
 Tools and fixturesEquipment
 Machinery and equipment
 Automotive equipment, Delivery equipment, Vehicles
Intangible fixed assetsIntangible Assets
 patent rightPatents
 Utility model rightModel utility rights
 Design rightDesign rights
 TrademarkTrade marks
 Fishing rightsFisheries rights
 LeaseholdLease of land
 Mining rights
Investment and other assetsInvestments and other assets
 Long-term prepaid expensesLong-term prepaid expenses
 Long-term loans receivable
 Investment securities

Valuation of fixed assets

About valuation of fixed assetsCompany lawWith the acquisition price or production price, everySettlementCorresponding to the periodDepreciationIt takes a cost-based position as something that needs to be done.

Substantial depreciation is for each assetservice lifeAnd the salvage value are determined, and the amount obtained by deducting the salvage value from the cost is systematically and regularly allocated to each fiscal year according to the useful life.In the event of unpredictable impairment of fixed assets (including material impairment due to disasters / accidents and functional impairment such as the emergence of new products / technologies), a considerable reduction must be made. It is not supposed to be.

Also, of the fixed assetsGoodwill,investmentLong-term monetary claims belonging toSecuritiesThere are special evaluation rules for.

Fixed assets under tax law

Corporate tax lawAbove, "fixed assets" are defined as follows.That is, "land (including rights existing on the land), depreciable assets, telephone subscription rights and other assets specified by Cabinet Order" (Corporate Tax Law, Article 2, Item 22).Income tax lawThe above "fixed assets" are generally the same (Income Tax Law, Article 2, Item 18).

Local tax lawThe "fixed assets" stipulated in (Act No. 25 of 226) are stipulated as follows.

  1. Fixed assets-A general term for land, houses and depreciable assets.
  2. Land-A rice field, a field, a residential land, a salt pan, a mineral spring, a pond, a forest, a ranch, a wilderness, or other land.
  3. Houses-refers to houses, stores, factories (including power plants and substations), warehouses and other buildings.
  4. Depreciable assets-Assets that can be used for businesses other than land and houses (mining rights, fishery rights, patent rights and other intangible depreciable assets) whose depreciation amount or depreciation cost is the Corporate Tax Law or Assets that are included in depreciation or necessary expenses in the calculation of income pursuant to the Income Tax Law but whose acquisition price is small and other assets other than those specified by government ordinance (similar assets that are not subject to corporate tax or income tax) Including those owned by a person.)However, automobiles that are taxable objects of automobile tax and motorized bicycles, light automobiles, small special automobiles and small two-wheeled automobiles that are taxable objects of light vehicle tax shall be excluded.

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