Tax accountants and accounting firms, when advising clients on tax-saving measures, sometimes make errors in their understanding and processing of items such as "medical checkups," "company housing," "daily allowances," and "provision of meals." This can lead to tax audits where these items are treated as taxable income subject to salary and withholding tax (or, in the case of executives, as deemed bonuses, which are not deductible). This reveals a reality where the requirements for "economic benefit = non-taxable" are not understood at a fundamental level. **Content** * **The Basic Principle of Non-Taxation of Economic Benefit** * Non-taxability exists because of provisions in tax circulars. * Does it satisfy "horizontal equity"? * The amount of economic benefit must not be "unreasonably high." * **Non-Taxation Requirements for Medical Checkups** * Corporations are obligated to have their employees undergo health checkups. * It is not a requirement that all employees receive medical checkups. * **Non-Taxation Requirements for Daily Allowances Related to Business Trips, etc.** * Daily allowances are not compensation for labor. * Understanding the true meaning of "daily allowances." * **Non-Taxation Requirements and Important Points for Company Housing** * It is generally more tax-efficient to calculate the equivalent rental value. * Which amount on the assessment certificate is the "assessed value of fixed assets"? * How to find the assessed value of fixed assets for rental properties. * **Economic Benefit for Micro-Corporations** * Why daily allowances can be non-taxable even for a one-person corporation (with only the president). * Is the cost of medical checkups, which is the most controversial, subject to salary taxation? **Lecturer:** Yukiya Kubo, Former National Tax Investigator **Year of Publication:** 2024 **Recommended for:** * Tax accountants, certified public accountants, and accounting firm staff * Managers of small and medium-sized enterprises, and sole proprietors * Financial personnel and accounting personnel **Price: ¥16,500** * We are not accepting price negotiations. Please consider this opportunity. **Accessories:** None **Condition:** * Playback operation has been confirmed. * Purchased new and played only once, then carefully stored. * There are no noticeable scratches or stains on the disc, but please understand that this is a used item and has been stored by a private individual. **Confirmation Items:** * We request transactions with no claims and no returns. * Returns are not accepted to prevent swapping or removal of items. * We have a pet dog. Please refrain from purchasing if you are concerned. If you have any questions, please feel free to comment.