rising air current issue of the year 2011 6st
Dreams and Goals 【Earth and people】
People take a voyage of life with dreams and goals which may end at any moment. People cultivate the earth and the earth cultivates people.
Everything goes well as long as this cycle is harmoniously working. Once it stops working, as you may see now all over the world, the weather and environment react violently. We have to respect nature and rid ourselves of the arrogant belieｆ that we have conquered nature.
Farmed fish such as sea breams and young yellowtails taste the same because they are fed similarly even though they look different in shape and color.
It sounds strange somehow, I heard mushrooms were in the same situation. Because of things like this, I don’t think we respect nature.
With big changes in the global environment and a series of unexpected consequences.we had better work hard to remove whatever is unnatural in the world and be in awe of nature.
The time when people have to respect harmony with nature has come. Just do it, and you will see. While many big companies seem to carry out this policy, the whole society should do the same.
Young people with dreams and goals need to do it right away before their hair turns grey and they go back to earth.
Business Support 【Managers’ worries】
The ratio of corporations in the black has dropped to 25.2% among those which have filed income returns for the fiscal year 2010. That is, 74.8% of the corporations are in the red. This is really unusual. Many presidents come to my office with worries about the continuity of their business.I can feel some immeasurable terror across their expressions. We have to accept whatever has happened to us but we are sorry for those who are not eager enough to find means to overcome. I try to persuade them that there are infinite ways of doing things but they do not believe me. We should not evaluate the profitability of business rather by indirect methods like a one year term but a direct method like individual shops, individual merchandises or individual customers. We would like to utilize the voice of nature for business support.
Tsuzumi(Japanese hand drum) 【Colleagues who give us support】
When we came across situations that we had no experience with, we asked two colleagues we really trusted for guidance. One of them suggested right away that our problem could be referred to in a paragraph of an official notice. Later he told us he could lend us a reference book. The other helped us to solve the problem by explaining it to us on phone for a long time.
When we were supported this way, we felt as if we were moved by the sound of Tsuzumi standing at attention. We really appreciate these colleagues from the bottoms of our hearts.
Tax trend insight 【Unity for tax increase】
The difference between revenues and expenditures is too huge in present Japan. Moreover managers are so worried about it that they are at a loss to find means to solve the problem. This is especially true with small firm owners. To comply with various new government guidelines for them many laws have to be studied, which involves many people. It results in an increase in expenditures. At the same time some depend on those measures and prepare complicated papers to get profits. That will multiply expenditures.
Unless we take immediate action to cut this spiral by using the motto “ Just do it and everything will be all right, “ we will take the same course declining other countries are doing. Even if we make up the gap between revenues and expenditures by the tax increase, it will be just narrowed but never disappear . It is urgent to do something to have tax increases automatically not increased by tax laws, getting rid of managers’ worries.
Because there are countless means ……
rising air current issue of the year 2011 5st
Dreams and Goals 【A simplified society】
Nowadays I often hear tax increases are inevitable. I have learned the number of species of plants and animals peculiar to Japan is more than any other country, due to the fact the Japanese Islands were once separated from the Asian Continent, then connected and again separated. Therefore, we have to admit we cannot live without the risks of earthquakes and tsunamis. The homepage of Osaka Prefectural Government warns us that a big earthquake may hit Osaka or the other areas in a near future. I think by then we will need to get rid of the society where tax is collected through complex systems and where people receive benefits through complex systems by simplifying the social system to its limit. I am sure we can attain a promising society if we minimize all the costs involved there. If we make sure every day that we are living with dreams and goals in the international society demanding as few benefits as possible, the financial problems will be solved instantly. If people act in a polite and dignified manner and wish you and everybody as well as themselves to be better off, the voice of tax increase will disappear with a rising air current and a simplified society will be realized.
Business Support 【Work necessary for the society】
As long as a business does the work necessary for society, it will develop. It seems many businesses tend to stick to the works the society probably does not need. Many of my clients do international trades directly or indirectly. We doubt the society is ready for supporting this situation actively. We should always have in mind that our business is working in an international society and it will be important to pursue the work necessary for the society as well as the country governed by law and the one governed by people. At this very moment when yen is appreciated highly we should pursue the work necessary for society to be aware of the word “ international “ and ask for as few benefits as possible to the government.
Tsuzumi(Japanese hand drum) 【Young presidents】
I was invited to a gathering where scores of nice presidents who had started their businesses a couple of years ago. I was thrilled to meet those who made time to attend and talked about their dreams and goals even though it was just a short time. I feel as if I was moved by the sound of Tsuzumi when I met with young presidents with dreams and goals.
Tax trend insight
【The revision of the requirements for enterprises to be exempt from consumption tax liability】
The consumption tax exemption threshold for enterprises is to be revised from the tax period starting January 1, 2013. If taxable sales exceed \10,000,000 for the first half of the taxation period , enterprises cannot be exempt from tax liability. This rule will not be applied if the total amount of personal expenses is less than \10,000,000. You have to be careful that personal expenses include those paid to executives and part-time workers and bonuses.
In practice you have to grasp the amount of sales for the first half of the business year carefully and also the amount of personal expenses. You have to judge the contents of outsourcing costs. Here the law becomes complicated reflecting the voice of tax increases. We can easily guess this system is too difficult to last. I do hope the simplified society will be realized in this world of law with a rising air current.
rising air current issue of the year 2011 4st
Dreams and Goals
【Total sum of happiness and unhappiness is "Zero".】
If you quantify and sum up the happiness and unhappiness you have had in your whole life, the total will probably be zero.
However, when I recently heard the story of Ms. Akiko Koyama who was an actress and is the wife of Mr. Nagisa Oshima, a film director, I came to realize that people could think of unhappiness as happiness. I hear although Mr.Oshima still has a clear mind, he no longer has control over his bodily functions because of repeated serious sicknesses. It is Ms.Akiko Koyama who has been taking care of this great director for 15 years.
Ms.Jakucho Setouchi says Ms.Akiko Koyama is like the Kannon, the Goddess of Mercy. Ms.Koyama stated clearly and strongly that she has a reason for living even though she has lost her means and health since she has been devoting herself to looking after him.
How can she love him so much? When he was still in good health, he always made time to go all the way to the theaters where she performed, even if they were in remote locations, and courteously asked people to take care of her. Whenever she was uncertain, he encouraged her by saying " you can do it!".
We would all like to have Ms.Koyama's outlook on life
Business Support 【Considering ways of never handing over business】
I listened to a lecture titled " It is time to think of Japan's future now " by Mr.Masaki Iwamatsu, a licensed tax accountant in Sendai.
Regarding risk management he taught us with taking a nuclear power plant as an example that we should consider the way to destroy it first and after we've found out the way, we just don't do so. When we apply this technique to business hand-over, even if we try to figure out how to hand over a business successfully, we won't be able to reach a solution. First think of the way not to hand over the business, and if we figure it out, we just don't carry it out. We just try to think of ways never to hand over a business.
If we come up with the way, we just don't do it. I have discovered those firms which don't hand over their businesses successfully are experts at thinking of how not to hand over their businesses.
We would like to deal with the issue of handing over a business in light of this way of thinking.
Tsuzumi(Japanese hand drum)
【Thriving small and medium-sized firms】
- Make full use of a firm's own strong points
- Adapt itself to new environment
- Enter a new market
- Find a new business where there has been none before
- Read ahead and use your head
Small and medium-sized firms which adopt these principals should be thriving now and will be so from now on. Progress and harmony of human beings are wishes which never change in history. We will attain progress and harmony if we isolate ourselves from the idea that the present time, money, and ourselves count most.
When I learned this, I felt if I was moved by the sound of Tsuzumi.
Tax trend insight 【A new era for business support accounting】
Both 'the study group working on accounting for small and medium-sized firms' whose chairman is Mr.Kenji Egashira (Small and Medium Enterprise Agency) who has contributed to enacting Corporate Law and 'the round table conference working on accounting standard for unlisted firms' whose chairman is Mr.Hideyoshi Ando (Financial Services Agency) will aim at establishing a new accounting standard for small and medium-sized firms which business managers can easily abide by, and small and medium-sized firms can understand easily, and grasp their business situations. Small and Medium Enterprise Agency, Ministry of Justice, Financial Services Agency, small and medium-sized firm associations, financial institutions, tax accountants and CPAs will work together and do their best to guide and educate. The study group working on accounting for small and medium-sized firms which are trying to have this standard applied to 2.6 millions of such firms in 2011 consists of 5 medium-sized firm managers, 3 financial institutions, and 3 men of learning and experience. Tax matters will be separated from business support accounting and we are sure accounting for supporting business will become mainstream.
rising air current issue of the year 2011 3st
Dreams and Goals 【Letting things go, to Refresh your outlook】
The other day I attended a rather incongruous training program "Cleaning and tidying up your belongings." You think of the four most important lists in each category of people, things, nature and actions and write down one list on a sheet of paper respectively. Then you dispose of any of each one by one as you approach death. Moreover you are not supposed to pick up any again. You keep the most important piece of paper on the brink of death and finally you throw that away, too. You will experience a bitter time when you have to think of what to keep until the last moment. We are born and die alone. We can not wish we be together with people, things, nature and actions forever. When we are free from people, things, nature, actions and so on as a result of disposing of them, we sure feel as if we were set free. It is true that it is painful to let them go but what we can lose is smaller than what we are given from the society. Some time ago I was taught that unless water flows down in a river, it will stagnate with no fresh water pouring in. We should be thankful of what is given by the society and at the same time we should be trying to create something new by disposing of them. I think things will go smoothly if both a manager and his successor understand this in a situation where a business handover is discussed.
Business Support 【The era of insufficient goods and a surplus of goods】
Japan had been insufficient in goods until the year 1973. During those times the firm adopted an expansion strategy by diversifying its business because people needed goods, and as a result Japan attained a high rate of growth. Since then we have had a surplus of goods, so we cannot expect the market will expand. The firm has adopted competitive strategies after we entered the era where cost leadership, differentiation or focus mattered. According to " Shonin kaimono hitori annai " published in 1820 and also to " Osaka shoko meikashu " published in 1846, both of them a kind of guide book of shops in an old Osaka area,Mitsui-Echigoya(Mitsukoshi),Daimaru, Iwaki-Masuya,and Hirai-Obashiya were the four of the biggest kimono shops in Osaka. Only Mitsukoshi and Daimaru have survived by diversification. They have succeeded in a differentiation strategy by concentrating on high-quality merchandises. From now on, however, the firm will have to pursue business innovation as well as competitive strategies, to be a step ahead of the competition. I have learned all this from Mr. Shigeo Imaoka.
Tsuzumi(Japanese hand drum) 【Loved by people】
It is quite difficult for people to be loved by many. Those who are always smiling, pleasant, interesting, kind, cheerful and who make you relaxed and comfortable are probably loved by many. I have learned you will be loved by many if you recite a secret spell " I really like myself and really like you also." When I learned this, I felt as if I was moved by the sound of Tsuzumi.
Tax trend insight 【Trend in Inheritance tax law】
The basic deduction for inheritance tax seems to be reduced from " \ 50,000,000 + \10,000,000 × the number of statutory heir" to " \ 30,000,000 + \ 6,000,000 × the number of statutory heir". It is said that the maximum tax rate will be raised from 50% to 55%. The non taxable limit applied to life insurance calculated by "\ 5,000,000 × number of statutory heir" will be changed to "\ 5,000,000 × the number of statutory heir fulfilling either of the following conditions".
- minors under the age of 20
- those who lived in the same household immediately before the time of inheritance
As you see, the inheritance taxation will be strengthened in trend. The rate of those who incur inheritance tax to those who die in a year will be 7 % up from a little over 4 %. Taking into consideration the fact those includepeople who die young and don’t have a lot of inherited property, the rate might seem to become higher.
The nation’s shortage of financial resources will tend to increase the inheritance tax year by year. Some measures should be taken to deal with this trend.
rising air current issue of the year 2011 2st
Dreams and Goals 【Establishing an exciting society by mutual support】
In the U.S. the first generation worked hard to save up money and left it to the next generation wishing for their happiness. The next generation doubted, however, that the first generation had a happy life in that they just spent their life saving a fortune as a result of being very thrifty and beating other people in the competitive world. So the second generation tend to enjoy their own life spending a lot just for themselves. On the contrary, we hear Japanese people still work hard defeating others to save up money and leave it to the next generation wishing for their happiness. Japanese people are still pursuing a society where at the present time, oneself and money count most. A society is near at hand where we support each other thinking the competitive world of gamesmanship is over and where we believe in ourselves and establish an exciting society with our energy welling up from inside. We are struggling to achieve this new society neither like the U.S, the Europe nor the Asia one. A society is close at hand where we produce a rising air current (up trend) with a pleasant competition and where we live a secured life with justice and fairness preserved enjoying a mild inflation and a mild wage increase. When we are satisfied with ourselves and appreciate other people and continue to support each other, an exciting society will be realized and people will come together with dreams and goals.
Business Support 【Age of lighting】
Contents of the TV program “Kohaku Utagassen”, Japan’s favorite program, which is a singing contest between male and female teams of popular singers and which is held at the end of the year changed. It was really fun. Before I just kept on the TV program whether I was watching it or not. This year when I saw my daughter enjoying watching it, I slipped into a kotatsu as usual and was absorbed in watching it. I got the impression now was the time of lighting. The age was over when a setting was changed by busily altering stage scenery. Stage settings are replaced with stage lighting. Stage hands probably expected they would be busy and were prepared. Many of our customers are in the same position no matter what businesses they are involved in. It is true that lighting is beautiful but I am afraid it might be a mere illusion. We will offer a business support by supplying helpful information believing there are an infinite number of ways to solve problems despite this difficult time.
Tsuzumi(Japanese hand drum) 【Night school】
If you ask students “ How long does it take to cover 100 kilometers by car at a speed of 50 k.p.h. ? “ A student who attends ordinary school is said to answer 2 hours. I hear a night school student who has a driving experience will say, “It takes 2 hours and 30 minutes included 5 minutes to accelerate and 25 minutes to wait at signals. When we learn this, I feel as if I was moved by the sound of Tsuzumi.
We are planning to open a night school for young of businessmen this year at our office to convey this essence, the sound of Tsuzumi .
Tax trend insight 【The future of Tax Reform】
Tax payment system will be modified as follows. We no longer have to follow a long business custom of unofficially petitioning the National Tax Agency for less burden. Now a request for an amendment may not be made on or after one year from the due date of tax return but it will be extended to five years. Also a reassessment to increase or decrease the payable tax amount may not be made on or after three years from the statutory date of tax return by the National Tax Agency now but it will be extended to five years.
From the point of a proper disposition by the National Tax Agency and ease of taxpayers to foresee they will have to attach the note of grounds for disposition though those who file a white return are more strictly required to keep books and source documents. There will be more helpful modifications beside this for small and medium-sized enterprises. Of course it doesn’t necessarily help them but may put more burdens on them but still we recognize the government is really considering small and medium-sized enterprises.
The Board of Audit Japan pointed out, however, there are many small and medium-sized enterprises which produce as much profit as big ones and there might be difficulty when new modifications are carried out.
rising air current issue of the year 2011 1st
Dreams and Goals 【Having dreams and goals】
In a program a teacher said to the children," What is your dream for the future?" Most of them said, "I want to be a doctor.", "I want to be a nurse.", "I want to be a teacher.", "I want to be a train operator." and so on. One of them said, "I want to be a lawyer to help people in trouble." The teacher right away said to all, "Do you know the difference between what he said and the others?" Silence fell on the hall. After a short pause he said, "He has a dream of becoming a lawyer and at the same time the goal of helping people in trouble." I recalled my own experience when I was asked why I wanted to be an accountant. I think I answered, I could serve justice. Celebrating the New Year, I would really like to look back upon the past years and ask myself if I am really doing work worthy of my original goals. Man always has dreams as well as goals and is enjoying this time of life which may be considered as one point from birth to death. Thinking this way we learn the importance of this moment in life and furthermore the value of life.
Business Support 【Exciting society】
Everybody at my office has long realized we are not in a position to give business guidance and that all we can do is to offer business support as our email address firstname.lastname@example.org --shows (siensien means support over support) --. I attended a seminar held at the bottom of Mt.Fuji late last year where I learned the idea of mutual support. We are going to accelerate the change of direction from "guide" to "support". We are going to get rid of a depressed society controlled by guidance and offer bright business support aiming at an exciting mutually supportive society. There is a Japanese saying "Do and it will be done, don't do and it will never be done." Believing there are infinite numbers of means to achieve a goal we will offer a bright future-promising support.
Tsuzumi(Japanese hand drum) 【Difference and Similarity】
I attended a lecture the other day where I heard that animals are more aware of differences and that human beings are more aware of similarities. For example a dog named Taro will run to the right person whoever calls "Taro", a father, a mother or a child. It can tell the difference among the three since it has perfect pitch. On the contrary, human beings think it possible to exchange them, if A=B is true, though A is different from B strictly speaking. When we learn this, I feel as if I was moved by the sound of Tsuzumi.
Tax trend insight 【Slashing the corporate tax rate】
Taking into consideration the fact Japanese corporate tax rate is relatively high by international standards, lowering the corporate tax rate was approved in the tax reform for fiscal 2011 (Outline of a tax reform plan). To secure funding to offset budget shortfalls the method for calculating depreciation is revised from 250% fixed rate method to 200%. The balance of losses carried forward is limited to 80% from 100% except small and medium-sized enterprises but a corporation can carry forward losses further for 9 years. Our present economic situation considered, this kind of tax reform only reminds us of our present difficult fiscal budget status. New simple systems like cloud computing should be established without taking stopgap measures such as modifying present complicated tax systems. Greeting the New Year, I sincerely wish all laws like tax laws be simplified and renewed. I definitely believe this will help promote a promising society.