The components of Japanese Generally Accepted Accounting Principals
Japanese Generally Accepted Accounting Principals
The Japanese GAAP seems so intricate and is almost impossible for outsider to get a hung of the contents. This is mostly becasue it is underpinned by a hierarical set of Japaense version of generally accepted corporate accounting standards, which includes:
1. Accounting standards published by the Accounting Council or the Accounting Standards Board of Japan
2. Corporate Accounting Application Guidelines and Practical Response Report published by the Accounting Standards Board of Japan
3. Practical guidelines and Q & A of the Accounting System Committee, etc. published by the Japan Certified Public Accountants Association
4. Generally accepted accounting practices
In addition, where there is no clear accounting standard for corporate accounting when making a judgment on the appropriateness of financial statements, like the accounting policy adopted by management and its application method , the auditor can use the following as a reference in practice:
・ Committee research report of Japan Certified Accountants Association (related to accounting)
・ Internationally recognized accounting standards
・ Tax law (the provisions of the Corporate Tax Law, etc. that are considered appropriate for accounting purposes)
・ Authoritative publishements on accounting
コロナ下での中国における税収 2020
2020年中国税収入の状況
2020年における中国税収は、1月から7月迄の期間で総額約9.8兆元（約150兆円）となり、前年同時期比では約8.8％の減少となっている。
中国の税収は2020年当初、新型コロナウイルス拡大に伴う都市封鎖等からくる経済活動低迷の影響を受け、第1四半期においては約3.9兆元（約490兆円）となり、前年同時期比でマイナス16.4%と大幅に減少していた。しかしながら、その後、第2四半期においては総額約8.2兆元（約128兆円）となり、前年同時期比でマイナス11.3%の水準にまで回復してきていた。
経済大国世界一位の推移
経済大国世界一位の推移
米国は1850年代に英国、1880年代に中国を抜き世界一の経済力を保有し130年を経過したことになる。
GDP(USDK)
| China | United Kingdom | United States | |
| 1853 | 264,916,000* | 85,095,504 | 86,318,100 |
| 1887 | 286,032,840 | 163,336,874 | 305,978,856 |
| 2016 | 16,913,635,200 | 2,580,305,856 | 17,211,637,840 |
* 中国については1850年数値
2011年USD建て実質GDPを基準とする複数指標計算
Source: Maddison Project Database 2018, University of Groningen
時代背景
中国
中国は、1840年アヘン戦争、1850年太平天国の乱を経験し、さらに、1880年代には3つの対外戦争の危機に瀕していた。1つ目はロシア帝国と中央アジアをめぐり対立、2つ目はフランスと東南アジアのベトナムの宗主権をめぐる対立、3つ目は日本と朝鮮半島の宗主権をめぐる対立であった。
英国
英国は、1760年頃の第1次産業革命による急速な経済の拡大を経て、1810年代に米英戦争が発生し、その後英国の繁栄に陰りの兆しが見えるようになった。
米国
米国は、米英戦争の勝利を経て、1865年から始まる第2次産業革命による大量生産、大量消費により経済力を拡大し、さらに連邦に属する州を拡大しつつ、急速に経済力を拡張した。
What is the Corporate Number in Japan? / 法人番号とは?
What is the Corporate Number in Japan?
What is the Corporeta Number?
The corporare nubmer（法人番号） is the number given to each company upon its establishment. The number consists of 13 digit numbers and supposedly used for multi administretive purposes. The issuance and usage are goverened by the Act on the Use of Numbers to Identify a Specific Individual in the Administrative Procedure.
How to get the number?
After the completion of registration of establishment, the notification letter will be send by postal mail to the adress of the head office or main office on the registration, usually it takes a couple of days. If you couldn't get the notice for some reaoson, no sweats, there is the website https://www.houjin-bangou.nta.go.jp/en/ to check it out with some other information of its trade name and its head office address.
In ocoasion you need to show your corporate number in written form to such as financial institutions or government agencies, you can use the printed corporate information screen on this site.
When you use the number?
The corporete number is required to provide when you open the company's bank accounts or when you recieve certain types of fees such as professional fees or property rental fees. The use of the number are currently limited but its occasions will be expected to get expanded.
Small Tips
The corporate number（法人番号） consists of 13 digits, but the 12-digit number excluding the initial number is the different number called company corporate number（会社法人番号）. The company corporate number is used for when you apply for getting a copy of you corporation registrer.
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