Nagamine & Mishima Accounting Office

Accounting practice since 1989

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12th eligibility of special tax, CPA examination system, Carnegie

January 26, 2010

1.Taxation(Source: “Zeimutsuushin”)

Under the proposed 2010 Tax Reform, the eligibility of special tax
benefits applicable to SMEs in a 100% Group will be determined based on
“Group Company Status”. Specifically, wholly-owned subsidiaries will
not be eligible for these benefits if the paid-in-capital of the parent
company exceeds JPY 500 million.

2.Accounting(Source: “Keieizaimu Magazine”)

 The Financial Services Agency (FSA) is already planning to revise the
new CPA examination system that started in 2006. This is because a rapid
increase in the number of passers under the new system has produced many
passers who cannot get jobs. The FSA has long been criticized for
controlling the number of passers at its own discretion. We must say
that this criticism was right on the mark.

3.This Week’s Words of Wisdom (Source: “Sekaino Meigen Hyakusen”)
 “The first man gets the oyster, the second man gets the shell.”(Andrew
Carnegie)

 This is a famous line by Carnegie who is known as “Steel King” and
famous for Carnegie Hall.
 This one tells us that only risk-takers who carry out tasks which
others hesitate to do are rewarded.

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  • “Nagamine was instrumental in setting up our first Japanese entity in 2008, allowing us to hit the ground running when we arrived.

    Since then they have been crucial in the smooth running of our business. We use them to organize our bookkeeping, payroll and social insurance, tax reports and returns.

    Their bilingual staff are a pleasure to deal with and are always going above and beyond their usual tasks when we need extra help. We find them extremely reliable and we look forward to working with them into the future.”

    Meltwater News Japan, Meltwater group

    Meltwater News Japan