Executive retirement allowances represent a significant loss (with a large impact if disallowed) for client corporations and a final exit for executives like founders. However, surprisingly, tax accountants and accounting firms often lack an understanding of tax law (and company law), leading to frequent disallowances (and criticisms) during tax audits. Even though it's clear that the probability of a tax audit increases considerably when a large executive retirement allowance is paid, there are often weak arguments and grounds to properly refute the auditor's points. In tax practice, there are many cases that don't follow the standard patterns. Contents: * What happens to the disallowed portion and amount if an executive retirement allowance is denied? * Understanding the difference in retirement allowances between employees and executives based on their legal positions. * The basis for paying executive retirement allowances even without an executive retirement allowance regulation. * Why it's better not to go through reassessment ~ objection ~ court for executive retirement allowances. * Cases where having an executive retirement allowance regulation is detrimental (cases where not having one is better). * The futility of merit-based additions in executive retirement allowance regulations. * In the case of death, consider paying condolence money first. * Practical methods for clearly distinguishing between condolence money and executive retirement allowances. * How to count the years of service for executives who were formerly blue-form full-time employees, deemed executives, etc.? Lecturer: Yukiya Kubo, Former National Tax Investigator Published: 2023 Recommended for: * Tax accountants, certified public accountants, and tax firm employees * SME (Small and Medium Enterprise) executives * Financial and accounting personnel Price: ¥16,500 * We do not accept price negotiations. Please consider this opportunity. Accessories: None Condition: * Playback 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 it as a used item and 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, feel free to comment.