New Course: 消費税・インボイスの詳細解説とインボイスの疑問点に答える
消費税・インボイスの詳細解説とインボイスの疑問点に答える
- Description
セクション1 はじめに
当コースの紹介
講師紹介
セクション2 消費税・インボイスの基礎知識 売り手側の処理
適格請求書（インボイス）の交付義務・記載内容
「適格簡易請求書」の記載方法
消費税の端数処理、一定期間の取引をまとめた請求書の交付
「適格返還請求書」の記載方法、修正した適格請求書の交付
適格請求書等（インボイス）の写しの保存 ほか
（疑問解決 1 ）売手負担の振込手数料の取扱い ほか
セクション3 買い手側の処理 仕入税額控除の要件
保存が必要となる請求書等の範囲
（問題解決 2 ）立替金、口座振替の家賃などの取扱い
帳簿のみの保存で「仕入税額控除」が認められる場合
（問題解決 3 ）出張旅費の取扱い （チャート付き）
小規模事業者の負担軽減措置
セクション4 免税事業者、消費者からの仕入れに係る経過措置
免税事業者などからの仕入れに係る経過措置、仕訳の方法と帳簿記入
（問題解決 4 ）（少額交際費）5,000円以下飲食費の損金算入相手が免税事業者の場合
What you’ll learn
- インボイスの基礎
- インボイスの記載内容
- インボイスが不要なケース
- 免税事業者の取扱いなど
Are there any course requirements or prerequisites?
- 特になし
Who this course is for:
- 消費税のインボイスを理解したいすべての方
- Instructor
税理士 松田 修簿記、会計、決算書、キャッシュフロー（資金繰り）、法人税、消費税などの税務
税理士 松 田 修
昭和61年税理士試験合格。村田簿記学校講師（法人税法、簿記論担当）を経て、辻会計事務所（現 辻本郷税理士法人）入所。
平成5年 税理士松田会計事務所設立。
税務・会計の専門スクール｢麻布ブレインズ・スクール｣代表
(主な著書)
いまこそ再認識！資金繰りとキャッシュフロー(税務研究会)
経営に役立つ管理会計(税務研究会)
決算書の鉄則と読み方(秀和システム)
固定資産をめぐる会計・税務
経理担当者のための税務知識のポイント
挫折しない簿記入門
Q&A 国際税務と海外勤務者・非居住者の税金
（以上 清文社）
社長の現ナマ経営（スバル舎リンケージ）
はじめましてわかった 決算書プロのコツ
勝つ会社プロのコツ
（以上 リイド社）
（主なセミナー先）
税務研究会、みずほリサーチ＆テクノロジーズ、三菱UFJリサーチ＆コンサルティング、りそな総合研究所、プロネクサス、九州生産性本部、岡山経済研究所、常陽産業研究所 ほか
In English:
(Free Course) Understand the contents of consumption tax and invoices and resolve various questions!
Description
Section 1: Introduction
Introduction to this course
Instructor Introduction
Section 2: Basic Knowledge of Consumption Tax and Invoices - Seller's Processing
Obligation to Issue and Content of Qualified Invoices
How to Fill Out a "Qualified Simplified Invoice"
Rounding of Consumption Tax, Issuance of Invoices Summarizing Transactions for a Certain Period
How to Fill Out a "Qualified Refund Invoice," Issuance of Revised Qualified Invoices
Saving Copies of Qualified Invoices, etc.
(Question 1) Handling of Bank Transfer Fees Burdened by the Seller, etc.
Section 3: Buyer's Processing - Requirements for Input Tax Credit
Scope of Invoices, etc. that Must Be Retained
(Problem 2) Handling of Advances, Rent Paid via Bank Transfer, etc.
Cases Where "Input Tax Credit" is Allowed with Only Record Keeping
(Problem 3) ) Handling of Business Trip Expenses (with Chart)
Measures to Reduce the Burden on Small Businesses
Section 4: Transitional Measures for Purchases from Tax-Exempt Businesses and Consumers
Transitional measures for purchases from tax-exempt businesses, etc., methods of journal entries and bookkeeping
(Problem Solving 4) (Small Entertainment Expenses) Including Food and Beverage Expenses of 5,000 Yen or Less as a Deductible Expense When the Supplier is a Tax-Exempt Business
What you’ll learn
Basics of Invoices
Contents of Invoices
Cases Where Invoices Are Not Required
Handling of Tax-Exempt Businesses, etc.
Are there any course requirements or prerequisites?
None
Who this course is for:
Anyone who wants to understand consumption tax invoices
Instructor
Certified Public Tax Accountant: Osamu Matsuda
Taxation including bookkeeping, accounting, financial statements, cash flow, corporate tax, and consumption tax
Certified Public Tax Accountant: Osamu Matsuda
Passed the Certified Public Tax Accountant Examination in 1986. After serving as an instructor at Murata Bookkeeping School (teaching corporate tax law and bookkeeping theory), he joined Tsuji Accounting Office (now Tsuji Hongo Certified Public Accountants Corporation).
In 1993, he established Matsuda Certified Public Accountants Office.
He is the representative of Azabu Brains School, a specialized school for tax and accounting.
(Main publications)
Now is the time to reconsider! Cash Management and Cash Flow (Tax Research Association)
Management Accounting Useful for Business Management (Tax Research Association)
The Golden Rules and How to Read Financial Statements (Shuwa System)
Accounting and Taxation Regarding Fixed Assets
Key Points of Tax Knowledge for Accounting Staff
An Easy Introduction to Bookkeeping
Q&A: International Taxation and Taxes for Overseas Employees and Non-Residents
(Above: Seibunsha)
The President's Cash-Based Management (Subaru-sha Linkage)
Understanding Financial Statements for the First Time: Professional Tips
Winning Company Professional Tips
(Above: Reed Publishing)
(Main Seminar Providers)
Tax Research Association, Mizuho Research & Technologies, Mitsubishi UFJ Research & Consulting, Resona Research Institute, Pronexus, Kyushu Productivity Center, Okayama Economic Research Institute, Joyo Industrial Research Institute, etc.
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