{"id":108,"date":"2015-10-18T08:37:03","date_gmt":"2015-10-17T23:37:03","guid":{"rendered":"http:\/\/tsujitax.com\/accounting\/?p=108"},"modified":"2015-10-18T08:37:03","modified_gmt":"2015-10-17T23:37:03","slug":"consumption-tax","status":"publish","type":"post","link":"http:\/\/tsujitax.com\/accounting\/consumption-tax\/","title":{"rendered":"Consumption Tax"},"content":{"rendered":"

No.1\u3000Taxable Sales<\/p>\n

Consumption tax is levied on \u201cTaxable Sales\u201d. \u201cTaxable sales\u201d mean sales that satisfy all of the following four conditions.<\/p>\n

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  1. (1)\u2003Effectuated in Japan<\/li>\n
  2. (2)\u2003Effectuated by a business for its business purposes<\/li>\n
  3. (3)\u2003Effectuated for a compensation<\/li>\n
  4. (4)\u2003Effectuated by the transfer or lease of assets or by the provision of services<\/li>\n
  5. \u2003\u2003(Referred to as \u201ctransfer of assets etc.\u201d)<\/li>\n<\/ol>\n

    For example, machinery rental fees and proceeds from the sale of machinery, buildings and other business assets are included in taxable sales in addition to such things as proceeds from sales of products, contract work and services.<\/p>\n

    \uff08\u56fd\u7a0e\u5e81HP\u3088\u308a\uff09<\/p>\n

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