Feature "Income Wall" Overview ~Not just taxes! Examining lines like 1.03 million yen and 1.30 million yen~ Page 4 Selection Q&A CASE 1: Regarding the treatment of employees and corporations when paying past unpaid overtime pay in a lump sum Hiroyasu Tagaya, Certified Tax Accountant, US Certified Public Accountant, Agata Global Tax Accountants Corporation Page 48 CASE 2: 2025 Tax Reform and Diet Deliberations (3) - Focusing on the so-called "1.03 million yen wall"- Masaki Aikawa, Research Division, Finance and Financial Affairs Research Office, House of Representatives Page 52 FAQ Summary Corporate Tax / Important Corporate Tax Case Studies: Rulings and Decisions of the Reiwa Era - 34 Koji Furukawa, Tax Accountant Page 107 Income Tax (Declared Income) / Real Estate Income - 2 Kazuo Sakai, Tax Accountant Page 114 Income Tax (Capital Gains) / Transfer of Personal Property, etc. - 7 (Ordinary Automobiles) Masaki Saito, Tax Accountant Page 118 Inheritance Tax / Matsumoto Specific Valuation Company (Kabu Toku) Avoidance Case: Confirmation of the Tokyo District Court Ruling (Reconsidering the Scope of Basic Valuation Guidelines 6) (Continued) Hiroho Sasaoka, Tax Accountant Page 120 Consumption Tax / Regarding the Treatment of Non-Deductible Consumption Tax, etc. (1) Yukihide Kumao, Tax Accountant Page 130 Series (Tax Related) Trends in Tax Court Cases [This Month's Point] [269th] The Meaning of "Loss" in the Application Requirements for Casualty Loss Deduction Eiji Yasui, Professor, Faculty of Law, Ritsumeikan University Page 64 Practical Matters Related to Additional Taxes [21st] Heavy Additional Tax - Under Other People's Names/Fictitious Names - Page 68 New Accounting Staff's Growth Diary ~ Skill Up with Monthly Practical Work ~ [2nd] Food and Entertainment Expenses / Consumption Tax Interim Return Page 100 Series (Accounting Related) Accounting Fraud You Should Never Imitate ~ Fraud Cases You Should Know to Perform Correct Accounting ~ [7th] Overseas Subsidiaries are Hotbeds of Fraud ~ This is What's Happening Where You Can't See ~ Page 72 Series (Other) Legal Risk Management in the Reiwa Era [27th] Legal Considerations in Implementing DX Yuji Kondo, Attorney / Takahito Okuda, Attorney, City Yuwa Law Office Page 80 Rules of Employment Regulations of Small and Medium-sized Enterprise Clients That Tax Accountants Want to Check [64th] Special Leave System - 2 Jun Ono, Certified Social Insurance and Labor Consultant Page 86 Understanding "Family Law" to Prepare for Inheritance, etc. [12th] (Final) Family Trusts and Family Law Ayako Matsuura, Attorney Page 93 Tax News [This Month] May 27, 2025 - June 16, 2025 Page 133 Other Book Review "Tax Case File 25 Learned from Failure Cases (by Shigeyuki Nakajima)" [Reviewer] Issei Sato, Tax Accountant Page 1