Tax accountants and accounting firms, as tax-saving measures for their clients, sometimes advise on things like "medical checkups," "company housing," "daily allowances," and "provision of meals." However, there are cases of tax audits where the recognition and processing itself were incorrect, or the regulations themselves did not meet the tax-exempt requirements, resulting in taxation as salary/withholding tax (or as deemed bonuses for executives, which are not deductible). This reveals a reality where the requirements for "economic benefit = non-taxable" are not understood from a fundamental perspective. Contents: The fundamental concept of non-taxation of economic benefits ・Non-taxable because of provisions in circulars ・Does it satisfy "horizontal equity"? ・Requirement that the amount of economic benefit is "not unreasonably high" Non-taxable requirements for medical checkups ・Corporations are obligated to have employees undergo health checkups ・It is not a requirement that all employees receive medical checkups Non-taxable requirements for daily allowances related to business trips ・Daily allowances are not compensation for labor ・Understanding the true meaning of "daily allowances" Non-taxable requirements and points to note for company housing ・It is generally more tax-efficient to calculate the equivalent rent ・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 benefits for micro-corporations ・Why daily allowances are non-taxable even for a one-person corporation (president) ・Is the cost of medical checkups, which is the most controversial, subject to salary taxation? Lecturer: Yukiya Kubo, former National Tax Inspector Year of Publication: 2024 Recommended for: ・Tax accountants, certified public accountants, and accounting firm staff ・Managers of small and medium-sized enterprises, sole proprietors ・Financial personnel, accounting personnel Price: 16,500 yen *We are not accepting price negotiations. Please consider this opportunity. Accessories: None Condition: ・Playback operation has been confirmed. ・Purchased new and played only once, 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. Important Notes: ・We request transactions with no claims and no returns. ・Returns are not accepted to prevent swapping or removal of items. ・I have a pet dog. Please refrain from purchasing if you are concerned. If you have any questions, please feel free to comment.