Part 1 Value Added Tax Act

CHAPTER 01 General Introduction to Value Added Tax Law ·····························································8
CHAPTER 02 Calculation of Tax Base and Sales Tax Amount ··························································18
CHAPTER 03 Calculation of Purchase Tax ··················································································································46
CHAPTER 04 Simplified Taxpayers ··········································································78

Part 2 Corporate Tax Law

CHAPTER 01 General Provisions of the Corporate Tax Law ··················································································90
CHAPTER 02 Attribution Year of Profit and Loss and Valuation of Assets and Liabilities ·················································100
CHAPTER 03 Profit ·································································································112
CHAPTER 04 Palmistry ················································································································128
CHAPTER 05 Depreciation of Tangible and Intangible Assets ·····························································160
CHAPTER 06 Reserves and Reserve Funds ·············································································182
CHAPTER 07 Denial of Unfair Acts ································································································214
CHAPTER 08 Calculation of Tax Base and Tax Amount ················································································222
CHAPTER 09 Corporate Tax Payment Procedures ·································································································238
CHAPTER 10 Taxation Special Provisions for Mergers and Divisions, etc. ··································242

Part 3 Income Tax Act

CHAPTER 01 Comprehensive Income I (Interest Income, Dividend Income) ···················································246
CHAPTER 02 Comprehensive Income II (Business Income) ····································································266
CHAPTER 03 Comprehensive Income III (Employment Income, Pension Income, Other Income) ·················································284
CHAPTER 04 Comprehensive Income IV (Special Cases for Calculating Income and Tax Amount) ·················································310
CHAPTER 05 Calculation of Comprehensive Income Tax ·································································································314
CHAPTER 06 Calculating Retirement Income Tax ··································································································336
CHAPTER 07 Calculation and Payment Procedures for Capital Gains Tax ····································································338

Appendix 4

CHAPTER 00 Subjective Questions ································································································································350