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a1ot 2015/12/29
shut_down

closure

service

business
ãƒªãƒ³ã‚¯
Revision of Consumption Taxation on Cross-Border Supplies of Services : Ministry of Finance
From October 2015 onwards, a foreign business who provides B2C electronic commerce to Japanese residents shall account for Japan Consumption Tax (JCT). (1) For B2B electronic commerce, a foreign business shall notify its Japanese customers that they shall account for VAT under the reverse charge mechanism. (2) A business whose taxable turnover in Japan (2013 FY) is more than 10 million JPY shall b
a1ot 2015/04/09
FY2015_tax_reform

revision

consumption_tax

cross-border

supply

service
ãƒªãƒ³ã‚¯
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å®…é…ä¾¿æœ€å¤§æ‰‹ã®ãƒ¤ãƒžãƒˆé‹è¼¸ã¯1æœˆ22æ—¥ã€åŒç¤¾ã®ãƒ¡ãƒ¼ãƒ«ä¾¿ã‚µãƒ¼ãƒ“ã‚¹ã€Œã‚¯ãƒãƒã‚³ãƒ¡ãƒ¼ãƒ«ä¾¿ã€ã‚’3æœˆæœ«ã§å»ƒæ¢ã™ã‚‹ã¨ç™ºè¡¨ã—ãŸã€‚å›½ã®ç‹¬å äº‹æ¥ã§ã‚ã‚‹æ‰‹ç´™ãªã©ã®ã€Œä¿¡æ›¸ã€ãŒãƒ¡ãƒ¼ãƒ«ä¾¿ã«æ··åœ¨ã™ã‚‹ã¨ã€åˆ©ç”¨è€…ãŒåˆ‘äº‹ç½°ã«ç§‘ã›ã‚‰ã‚Œã‚‹æ‡¸å¿µãŒã‚ã‚‹ã“ã¨ãŒã€å»ƒæ¢ã®ä¸»ãŸã‚‹ç†ç”±ã ã€‚ å›½åœŸäº¤é€šçœã®èª¿ã¹ã«ã‚ˆã‚‹ã¨ã€2013å¹´åº¦ã®ã‚¯ãƒãƒã‚³ãƒ¡ãƒ¼ãƒ«ä¾¿ã®å–ã‚Šæ‰±ã„æ•°ã¯ãŠã‚ˆã20å„„8400å†Šã€‚ã“ã®ã†ã¡9å‰²ãŒã€æ³•äººã«ã‚ˆã‚‹ã‚«ã‚¿ãƒã‚°ã‚„ãƒ‘ãƒ³ãƒ•ãƒ¬ãƒƒãƒˆã®é€ä»˜ã§ã€æ®‹ã‚‹1å‰²ãŒå€‹äººã®åˆ©ç”¨ã ã€‚ã“ã®å€‹äººåˆ©ç”¨ã®ã†ã¡ã€3ï½ž4å‰²ãŒæ›¸é¡žã®é€ä»˜ã«ä½¿ã‚ã‚Œã¦ãŠã‚Šã€ã“ã“ã«ä¿¡æ›¸ãŒç´›ã‚Œè¾¼ã‚€æ‡¸å¿µãŒã‚ã‚‹ã¨ã„ã†ã€‚ 4æœˆä»¥é™ã€ã“ã‚Œã¾ã§ãƒ¡ãƒ¼ãƒ«ä¾¿ã‚’åˆ©ç”¨ã—ã¦ã„ãŸæ³•äººé¡§å®¢å‘ã‘ã«ã¯æ–°ãŸã«ã€Œã‚¯ãƒãƒã‚³DMä¾¿ã€ã‚’æä¾›ã€‚ãƒ¡ãƒ¼ãƒ«ä¾¿ã¨ã»ã¼åŒã˜ã‚µãƒ¼ãƒ“ã‚¹ã‚’å±•é–‹ã™ã‚‹ã€‚æ®‹ã‚‹1å‰²ã®å€‹äººåˆ©ç”¨ã®ä¸ã§ã‚‚ã€å°ã•ãªè·ç‰©ã®ã‚„ã‚Šå–ã‚Šã«ä½¿ã£ã¦ã„ãŸäººã«å‘ã‘ã¦ã¯ã€æ–°ãŸãªå®…æ€¥ä¾¿ã‚µãƒ¼ãƒ“ã‚¹ã‚’2ã¤æŠ•å…¥ã™ã‚‹ã€‚ 1ã¤ã¯ã€ç¾åœ¨ã®å®…æ€¥ä¾¿60ã‚µã‚¤ã‚ºã‚ˆã‚Šã‚‚å°ã•ã„å°‚ç”¨ãƒœãƒƒã‚¯ã‚¹
a1ot 2015/01/29
å¿œç›ŠåŽŸå‰‡ã€å¿œèƒ½åŽŸå‰‡ã€‚è² æ‹…èƒ½åŠ›ä¸»ç¾©ã€åŽŸä¾¡ç™ºç”ŸåŽŸå› ä¸»ç¾©ã€‚ã€Œæ—¥æœ¬å›½å†…ã§ä¸€å¾‹ã®ã‚µãƒ¼ãƒ“ã‚¹ãŒå—ã‘ã‚‰ã‚Œã‚‹ç’°å¢ƒã‚’å®ˆã‚‹ã¨ã„ã†ç‚¹ã€‚é›¢å³¶ã‚„éŽç–Žåœ°ã‚‚ã‚«ãƒãƒ¼ã™ã‚‹ã«ã¯åŽŸè³‡ãŒå¿…è¦ã€

Yamato_Holdings

transport

universal

service

letter

correspondence
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äº‹æ¥ç”¨ä¸å‹•ç”£ã‚µãƒ¼ãƒ“ã‚¹ãªã‚‰JLL | ã‚¸ãƒ§ãƒ¼ãƒ³ã‚º ãƒ©ãƒ³ã‚° ãƒ©ã‚µãƒ¼ãƒ«æ ªå¼ä¼šç¤¾
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a1ot 2014/11/10
jll

commercial

real_estate

service
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ã‚ªãƒ³ãƒ©ã‚¤ãƒ³ã‚µãƒ¼ãƒ“ã‚¹ã«ãŠã‘ã‚‹æ¶ˆè²»è€…ã®ãƒ—ãƒ©ã‚¤ãƒã‚·ãƒ¼ã«é…æ…®ã—ãŸæƒ…å ±æä¾›ãƒ»èª¬æ˜Žã®ãŸã‚ã®ã‚¬ã‚¤ãƒ‰ãƒ©ã‚¤ãƒ³ã‚’ç–å®šã—ã¾ã—ãŸï¼ˆMETI/çµŒæ¸ˆç”£æ¥çœï¼‰
çµŒæ¸ˆç”£æ¥çœã§ã¯ã€ãƒ‘ãƒ¼ã‚½ãƒŠãƒ«ãƒ‡ãƒ¼ã‚¿(*)ã®åˆ©æ´»ç”¨ã«å½“ãŸã£ã¦é‡è¦ãªæ¶ˆè²»è€…ã¨äº‹æ¥è€…ã®é–“ã®ä¿¡é ¼é–¢ä¿‚ã®æ§‹ç¯‰ã‚’ä¿ƒé€²ã™ã‚‹ãŸã‚ã€å¹³æˆ25å¹´åº¦ã«ãƒ‘ãƒ¼ã‚½ãƒŠãƒ«ãƒ‡ãƒ¼ã‚¿ã®å–å¾—æ™‚ã«ãŠã‘ã‚‹æ¶ˆè²»è€…ã¸ã®æƒ…å ±æä¾›ãƒ»èª¬æ˜Žã‚’å……å®Ÿã•ã›ã‚‹ãŸã‚ã®ã€Œè©•ä¾¡åŸºæº–ã€ã‚’å–ã‚Šã¾ã¨ã‚ã€å…¬è¡¨ã—ã¾ã—ãŸã€‚ ä»Šèˆ¬ã€çµŒæ¸ˆæ´»å‹•ã®ã‚°ãƒãƒ¼ãƒãƒ«åŒ–ã®é€²å±•ã‚’è¸ã¾ãˆã€ã“ã®ã€Œè©•ä¾¡åŸºæº–ã€ã‚’ã€å›½éš›çš„ã«ã‚µãƒ¼ãƒ“ã‚¹ã‚’å±•é–‹ã™ã‚‹äº‹æ¥è€…ã®å‚è€ƒã«è³‡ã™ã‚‹ã‚‚ã®ã¨ã™ã¹ãã€ã€Œæ¶ˆè²»è€…å‘ã‘ã‚ªãƒ³ãƒ©ã‚¤ãƒ³ã‚µãƒ¼ãƒ“ã‚¹ã«ãŠã‘ã‚‹é€šçŸ¥ã¨åŒæ„ãƒ»é¸æŠžã®ãŸã‚ã®ã‚¬ã‚¤ãƒ‰ãƒ©ã‚¤ãƒ³ï½£ã‚’å–ã‚Šã¾ã¨ã‚ã¾ã—ãŸã€‚æœ¬ã‚¬ã‚¤ãƒ‰ãƒ©ã‚¤ãƒ³ã®å›½éš›è¦æ ¼åŒ–ã«å‘ã‘ã¦å–çµ„ã‚“ã§ã„ãã¾ã™ã€‚ *ã€Œå€‹äººæƒ…å ±ã®ä¿è·æ³•ä¿è·ã«é–¢ã™ã‚‹æ³•å¾‹ã€ï¼ˆå€‹äººæƒ…å ±ä¿è·æ³•ï¼‰ã«è¦å®šã™ã‚‹ã€Œå€‹äººæƒ…å ±ã€ã«é™ã‚‰ãšã€ä½ç½®æƒ…å ±ã‚„è³¼è²·å±¥æ´ãªã©ã€åºƒãå€‹äººã®è¡Œå‹•ãƒ»çŠ¶æ…‹ç‰ã«é–¢ã™ã‚‹æƒ…å ±ã‚’ã„ã„ã¾ã™ã€‚ 1ï¼ŽèƒŒæ™¯ã¨ç›®çš„ ãƒ‘ãƒ¼ã‚½ãƒŠãƒ«ãƒ‡ãƒ¼ã‚¿ã‚’åˆ©æ´»ç”¨ã—ãŸãƒ“ã‚¸ãƒã‚¹ã«ã¤ã„ã¦ã¯ã€æ¶ˆè²»è€…ãƒ‹ãƒ¼ã‚ºã«å³å¿œã—ãŸæ§˜ã€…ãªæ–°è¦äº‹æ¥ã®å‰µå‡ºã‚„ã“ã‚Œã¾ã§è§£æ±ºã§ã
a1ot 2014/10/17
æ‘ä¸Šåº·äºŒéƒŽå§”å“¡é•·( @m_yasujiro )

online

service

personally

identifiable

information_technology

security

technique

privacy

framework
ãƒªãƒ³ã‚¯
Microsoft Services Agreement
All Microsoft Global Microsoft 365 Teams Copilot Windows Surface Xbox Deals Small Business Support Software Windows Apps AI Outlook OneDrive Microsoft Teams OneNote Microsoft Edge Skype PCs & Devices Computers Shop Xbox Accessories VR & mixed reality Certified Refurbished Trade-in for cash Entertainment Xbox Game Pass Ultimate PC Game Pass Xbox games PC and Windows games Movies & TV Business Micro
a1ot 2014/08/09
Microsoft

service

agreement

Microsoft_Windows
ãƒªãƒ³ã‚¯
S22æ³•120 å›½å®¶å…¬å‹™å“¡æ³•
a1ot 2014/07/14
national

public

service

act
ãƒªãƒ³ã‚¯
ã‚½ãƒã‚¹æ°ãªã©ã®ãƒ˜ãƒƒã‚¸ãƒ•ã‚¡ãƒ³ãƒ‰ã€é‡‘èžæ ªã¸ã®æŠ•è³‡ç¸®å°-ï¼‘ï¼ï¼“æœˆ - Bloomberg
Connecting decision makers to a dynamic network of information, people and ideas, Bloomberg quickly and accurately delivers business and financial information, news and insight around the world.
a1ot 2014/05/16
â€œcut their stakes in financial-services stocks, getting out before many of tumbled on poor earnings.â€

George_Soros

financial

service

stock
ãƒªãƒ³ã‚¯
è¨¼åˆ¸ä¼šç¤¾ãƒ»é‡‘èžæ©Ÿé–¢ã¨å›½éš›çš„ãªç§Ÿç¨Žå›žé¿å¯¾å¿œï¼ˆFATCAã¨AEOI/GATCAã€BEPSï¼‰ | å¤§å’Œç·ç ”
ç±³å›½ã®FATCA(Foreign Account Tax Compliance Act)ã«é¡žä¼¼ã™ã‚‹è‡ªå‹•çš„æƒ…å ±äº¤æ›åˆ¶åº¦ï¼ˆAutomatic Exchange of Informationï¼‰ãŒOECDã«ãŠã„ã¦æ¤œè¨Žã•ã‚Œã¦ã„ã‚‹ã€‚AEOIã€ã‚ã‚‹ã„ã¯FATCAã®Foreignã‚’Globalã«ç½®ãæ›ãˆã¦GATCAã¨ã‚‚å‘¼ã°ã‚Œã¦ã„ã‚‹æ¨¡æ§˜ã§ã‚ã‚‹ã€‚ ä»Šå¹´7æœˆæ–½è¡Œã®ç±³å›½ã®FATCAã¯ã€ç±³å›½ã®å¯Œè£•å±¤ãŒæµ·å¤–ã®é‡‘èžæ©Ÿé–¢ã®å£åº§ã‚’åˆ©ç”¨ã—ã¦è³‡ç”£éš ã—ã‚„ç§Ÿç¨Žå›žé¿ã‚’è¡Œã†ã“ã¨ã‚’é˜²æ¢ã™ã‚‹ãŸã‚ã«å°Žå…¥ã•ã‚ŒãŸã€‚å¤–å›½é‡‘èžæ©Ÿé–¢ã«å¯¾ã—ã¦ã€ç±³å›½äººï¼ˆå€‹äººãƒ»æ³•äººï¼‰ã®å£åº§ãŒã‚ã‚‹å ´åˆã«ã€å£åº§ã«é–¢ã™ã‚‹æƒ…å ±ã‚’ç±³å›½ã®ç¨Žå‹™å½“å±€ã«å ±å‘Šã™ã‚‹ã‚ˆã†æ±‚ã‚ã‚‹ã¨ã„ã†ã‚‚ã®ã§ã‚ã‚‹ã€‚å”åŠ›ã—ãªã„é‡‘èžæ©Ÿé–¢ã‚„é¡§å®¢ã«ã¯ã€30ï¼…ã®æºæ³‰ç¨Žã‚’èª²ã™ã€‚ãŸã ã—ã€ã‚ãŒå›½ã®é‡‘èžæ©Ÿé–¢ã¯ã€æ—¥ç±³å½“å±€å£°æ˜Žã«ã‚ˆã‚Šã€æºæ³‰å¾´åŽç¾©å‹™ã‚’å…é™¤ã•ã‚Œã¦ã„ã‚‹ã€‚å ±å‘Šã«åŒæ„ã™ã‚‹ç±³å›½äººå£åº§ã®æƒ…å ±ã¯ã€ç±³å›½ã®ç¨Žå‹™å½“å±€ã«å€‹åˆ¥æƒ…å ±ã‚’é€ä»˜ã—ã€åŒæ„ã—
a1ot 2014/05/15
ã€Œãƒã‚¤ãƒ–ãƒªãƒƒãƒ‰ãƒ»ãƒŸã‚¹ãƒžãƒƒãƒã®ç„¡åŠ¹åŒ–ã€‚æµ·å¤–ã§åŠ£å¾Œå‚µã‚„å„ªå…ˆæ ªå¼ãªã©è³‡æœ¬ãƒ»è² å‚µã®ä¸é–“çš„ãªå•†å“ã‚’ç™ºè¡Œã—ã¦ã„ã‚‹ä¼šç¤¾ãªã©ã«å½±éŸ¿ã€ã€Œå›½å¢ƒã‚’è¶ŠãˆãŸã‚µãƒ¼ãƒ“ã‚¹ã¸ã®æ¶ˆè²»èª²ç¨Žã€‚éžèª²ç¨Žå–å¼•ãŒå¤šã„è¨¼åˆ¸ä¼šç¤¾ã‚„é‡‘èžæ©Ÿé–¢ã«å½±éŸ¿

BEPS

financial

service

hybrid

mismatch

cross-border

consumption_tax
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a1ot 2014/05/08
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