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
Wikipedia related words
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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 assets||Tangible Assets orProperty, Plant and Equipment|
|Construction in progress||Construction in progress (process)|
|Tools and fixtures||Equipment|
|Machinery and equipment|
|Automotive equipment, Delivery equipment, Vehicles|
|Intangible fixed assets||Intangible Assets|
|Utility model right||Model utility rights|
|Design right||Design rights|
|Fishing rights||Fisheries rights|
|Leasehold||Lease of land|
|Investment and other assets||Investments and other assets|
|Long-term prepaid expenses||Long-term prepaid expenses|
|Long-term loans receivable|
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.
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.
- Fixed assets-A general term for land, houses and depreciable assets.
- 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.
- Houses-refers to houses, stores, factories (including power plants and substations), warehouses and other buildings.
- 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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