In consumption tax practice, along with consumption tax refund claims, incorrect business classifications (types) for simplified taxation are a frequent source of trouble. Mr. Masahide Kumao, a tax accountant and a leading authority on consumption tax, also known as the charismatic "Mr. Kumao," will thoroughly explain the basic concepts of business classifications for simplified taxation and, with his personal insights, will select and analyze industries where errors are particularly common in practice. This content is ideal for fundamentally understanding business classifications and also serves as training videos and materials for employees. Contents: 1. Responsibility for incorrect business classification is 100% the responsibility of the consultant tax accountant. 2. Basic concepts of business classifications Type 1 Business (Wholesaling) - What are "other businesses"? - Condition: No change in nature or shape! Type 2 Business (Retailing, etc.) Type 3 Business (Manufacturing, etc.) Type 5 Business (Service Industry, etc.) Type 6 Business (Real Estate) Type 4 Business (Other) - What happens to the sale of used assets, processed scraps, and cardboard boxes? 3. Real Estate 4. Retail 5. Manufacturing Wholesalers 6. Construction 7. Food and Beverage Service - Pizza delivery restaurants - Restaurants in department stores - Cabarets 8. Hotel Industry 9. Retail (Tenants) Instructor: Masahide Kumao, Tax Accountant Year of Publication: 2025 Price: 16,500 yen *Please refrain from price negotiations. Please consider this opportunity. Accessories: None Condition: - Playback operation has been confirmed. - After purchasing new, it was played only once and carefully stored. - There are no noticeable scratches or stains on the disc, but please consider this as a used item and 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. - I have a pet dog. Please refrain from purchasing if you are concerned. If you have any questions, feel free to comment.