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h ttps://ardor-tax.jp/tax/deficit-compensation/ 欠損填補を行うことで、様々なメリットがあります。 1. 利益剰余金からの配当が可能となる時期を早めることができる 利益剰余金がマイナスとなっている場合、その利益剰余金のマイナスを上回る当期純利益を計上しなければ、利益剰余金から配当することはできません。そこで、欠損填補により利益剰余金のマイナスを減少することで、将来の配当が可能となる時期を早めることができ、株主の期待に応えることができるようになります。 2. 金融機関からの評価が良くなる 貸借対照表上の利益剰余金がマイナスということは、過去からの業績が累積赤字となっているということを意味しており、金融機関から見ると貸借対照表の見栄えが良くありません。そのため、欠損填補により利益剰余金のマイナスを解消することで、多少なりとも金融機関の評価が良くなることが期待されます。 3. 法人住民税 均等割の節税対策になる 以前は、欠損填補を実施したとしても、法人住民税 均等割の基準となる「資本金等の額」が変わることなく、節税対策にはなりませんでした。 しかし、平成27年(2015年)の税制改正により、均等割の税率を判定する際に使用する「地方法人税上の資本金等の額」は、「資本金等の額-無償減資による欠損填補額+無償増資額」という算定式で算定することになったため、欠損填補による均等割の節税が可能となります。 そのため、利益剰余金のマイナスの会社は、欠損填補による節税対策が可能かどうか、顧問税理士に相談してみるといいでしょう。 欠損填補のデメリット 欠損填補には、様々なメリットがありますが、デメリットはほとんどありません。 1. 事務負担がかかる 欠損填補を行うためには、株式総会の普通決議が必要になります。また、無償減資による欠損填補を行う場合には、通常の欠損填補の手続きに加えて、株主総会 特別決議及び債権者保護手続きも必要になります。そのため、事務負担が発生することが、欠損填補を行うことのデメリットといえるでしょう。
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⭕$SNPT scheduled to be listed on a🌍 global exchange in💥 June! BOBG PTE. LTD. Follow 3 min read 3 days ago Listen Share BOBG PTE. LTD. (Headquarters: Singapore, CEO: Kengo Masuyama, hereinafter referred to as BOBG) is excited to announce the listing of $SNPT, an ERC-20 token with utility in the Game-Fi platform “SNPIT” and other upcoming platforms. SNPIT is the world’s first snap to earn platform, published by ZEAL NOVA DMCC. ⭕$SNPT is scheduled to be listed on a🌍 global cryptocurrency exchange in 💥June! ■ About SNPIT The SNPIT Protocol is a project that constructs the “World Repository” a database of unprocessed photographs with timestamps and location information. In a modern era dominated by overly processed photos for social media and images generated by AI, we believe that the value of using photographs that capture the world as it is, with accurate records of time and place, will increase. Users can take valuable photos using Camera NFTs and receive their rewards as SNPIT POINTS (hereafter referred to as STP). STPs can be used to upgrade camera performance or to purchase certain items. In addition, STP can be exchanged within the app for $SNPT, allowing users to utilize the points earned as cryptocurrency assets. Genre: Snap to Earn Supported OS: iOS, Android Official Website: https://lp.snpit.xyz Whitepaper: https://wp.snpit.xyz/ Official X (formerly Twitter) : https://x.com/snpit_global Official Discord: https://discord.com/invite/Wh8j7eE66b ■ About BOBG BOBG is a company that consistently handles token issuance, operation, management, and listing on cryptocurrency exchanges. Under the current tax and accounting systems, it is extremely difficult for Japanese companies, including listed companies, to launch and sustainably operate projects involving tokens.However, to develop globally competitive projects, the utilization of tokens is essential. BOBG leverages its track record and knowledge of issuing MCHC (governance token) and
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$⭕SNPT scheduled to be listed on a global exchange in💥 June! BOBG PTE. LTD. · Follow 3 min read · 3 days ago Listen Share BOBG PTE. LTD. (Headquarters: Singapore, CEO: Kengo Masuyama, hereinafter referred to as BOBG) is excited to announce the listing of $SNPT, an ERC-20 token with utility in the Game-Fi platform “SNPIT” and other upcoming platforms. SNPIT is the world’s first snap to earn platform, published by ZEAL NOVA DMCC. $SNPT is scheduled to be listed on a global cryptocurrency exchange in June! ■ About SNPIT The SNPIT Protocol is a project that constructs the “World Repository” a database of unprocessed photographs with timestamps and location information. In a modern era dominated by overly processed photos for social media and images generated by AI, we believe that the value of using photographs that capture the world as it is, with accurate records of time and place, will increase. Users can take valuable photos using Camera NFTs and receive their rewards as SNPIT POINTS (hereafter referred to as STP). STPs can be used to upgrade camera performance or to purchase certain items. In addition, STP can be exchanged within the app for $SNPT, allowing users to utilize the points earned as cryptocurrency assets. Genre: Snap to Earn Supported OS: iOS, Android Official Website: https://lp.snpit.xyz Whitepaper: https://wp.snpit.xyz/ Official X (formerly Twitter) : https://x.com/snpit_global Official Discord: https://discord.com/invite/Wh8j7eE66b ■ About BOBG BOBG is a company that consistently handles token issuance, operation, management, and listing on cryptocurrency exchanges. Under the current tax and accounting systems, it is extremely difficult for Japanese companies, including listed companies, to launch and sustainably operate projects involving tokens.However, to develop globally competitive projects, the utilization of tokens is essential. BOBG leverages its track record and knowledge of issuing MCHC (governance token) and R
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$SNPT scheduled to be listed on a global exchange in June!  BOBG PTE. LTD. · Follow 3 min read · 3 days ago Listen Share BOBG PTE. LTD. (Headquarters: Singapore, CEO: Kengo Masuyama, hereinafter referred to as BOBG) is excited to announce the listing of $SNPT, an ERC-20 token with utility in the Game-Fi platform “SNPIT” and other upcoming platforms. SNPIT is the world’s first snap to earn platform, published by ZEAL NOVA DMCC. $SNPT is scheduled to be listed on a global cryptocurrency exchange in June!  ■ About SNPIT  The SNPIT Protocol is a project that constructs the “World Repository” a database of unprocessed photographs with timestamps and location information. In a modern era dominated by overly processed photos for social media and images generated by AI, we believe that the value of using photographs that capture the world as it is, with accurate records of time and place, will increase. Users can take valuable photos using Camera NFTs and receive their rewards as SNPIT POINTS (hereafter referred to as STP). STPs can be used to upgrade camera performance or to purchase certain items. In addition, STP can be exchanged within the app for $SNPT, allowing users to utilize the points earned as cryptocurrency assets. Genre: Snap to Earn Supported OS: iOS, Android Official Website: https://lp.snpit.xyz Whitepaper: https://wp.snpit.xyz/ Official X (formerly Twitter) : https://x.com/snpit_global Official Discord: https://discord.com/invite/Wh8j7eE66b ■ About BOBG  BOBG is a company that consistently handles token issuance, operation, management, and listing on cryptocurrency exchanges. Under the current tax and accounting systems, it is extremely difficult for Japanese companies, including listed companies, to launch and sustainably operate projects involving tokens.However, to develop globally competitive projects, the utilization of tokens is essential. BOBG leverages its track record and knowledge of issuing MCHC (governance token) and R
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President Donald J. Trump Not only did this HIGHLY CONFLICTED, BIASED Judge, Juan Merchan, prevent me from presenting the fact that I did not take a Tax Deduction on the Legal Expense (which was marked, correctly, as a Legal Expense), the Judge also did not allow my lawyers to get Tax Records from the former attorney, whose name I am not allowed to mention due to the UnConstitutional Gag Order imposed upon me. ELECTION INTERFERENCE! WITCH HUNT! この非常に利害関係の強い、偏見に満ちた判事、フアン・メルチャンは、私が訴訟費用について税額控除を受けなかったという事実を提示するのを妨げただけでなく(訴訟費用として正しく記載されていた)、この判事は私の弁護士が元弁護士から納税記録を入手することも許さなかった(その元弁護士の名前は、私に課せられた憲法違反の緘口令のため言及することはできない)。選挙妨害だ!魔女狩りだ! MY CIVIL RIGHTS HAVE BEEN TOTALLY VIOLATED WITH THIS HIGHLY POLITICAL, UNCONSTITUTIONAL, AND ELECTION INTERFERING WITCH HUNT. OUR FAILING NATION IS BEING LAUGHED AT ALL OVER THE WORLD! この極めて政治的で、違憲で、選挙を妨害する魔女狩りによって、私の公民権は完全に侵害された。私たちの破綻した国家は世界中で笑われている! @DanScavinoFORCE Dan Scavino Force🇺🇸🦅
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ここをheaven(tax)にする考えは飛びすぎですかね?
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【年金生活者のヘソクリ投資】 元々、3桁ホルダーでしたが、特定をNISAに変更しました、TAXが20%程引かれましたが、特定で上がった時に売却、その後下がった時に、NISA満額と特定 併せて、3枚増加出来ました、一月の出来事です。
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tax ハラスメント。税金 ハラスメント。 by増税大魔王キチダ。
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taxハラスメント。 税金ハラスメント。 > なんか、岸田がやめないと > 悪い制度が次々作られる > もう、嫌だ〜〜〜〜〜〜〜〜〜〜〜〜〜〜〜〜〜〜〜〜!!!
⭕$SNPT schedule…
2024/06/02 21:03
⭕$SNPT scheduled to be listed on a🌍 global exchange in💥 June! BOBG PTE. LTD. Follow 3 min read 3 days ago Listen Share BOBG PTE. LTD. (Headquarters: Singapore, CEO: Kengo Masuyama, hereinafter referred to as BOBG) is excited to announce the listing of $SNPT, an ERC-20 token with utility in the Game-Fi platform “SNPIT” and other upcoming platforms. SNPIT is the world’s first snap to earn platform, published by ZEAL NOVA DMCC. ⭕$SNPT is scheduled to be listed on a🌍 global cryptocurrency exchange in 💥June! ■ About SNPIT The SNPIT Protocol is a project that constructs the “World Repository” a database of unprocessed photographs with timestamps and location information. In a modern era dominated by overly processed photos for social media and images generated by AI, we believe that the value of using photographs that capture the world as it is, with accurate records of time and place, will increase. Users can take valuable photos using Camera NFTs and receive their rewards as SNPIT POINTS (hereafter referred to as STP). STPs can be used to upgrade camera performance or to purchase certain items. In addition, STP can be exchanged within the app for $SNPT, allowing users to utilize the points earned as cryptocurrency assets. Genre: Snap to Earn Supported OS: iOS, Android Official Website: https://lp.snpit.xyz Whitepaper: https://wp.snpit.xyz/ Official X (formerly Twitter) : https://x.com/snpit_global Official Discord: https://discord.com/invite/Wh8j7eE66b ■ About BOBG BOBG is a company that consistently handles token issuance, operation, management, and listing on cryptocurrency exchanges. Under the current tax and accounting systems, it is extremely difficult for Japanese companies, including listed companies, to launch and sustainably operate projects involving tokens.However, to develop globally competitive projects, the utilization of tokens is essential. BOBG leverages its track record and knowledge of issuing MCHC (governance token) and