20 税制改正の実務ポイント - yagasaki.co.jp

1 1 BusinessBusinessIntegratorIntegratorYaga sakiYagasaki 386-0012 20 2 2I BusinessBusinessIntegratorIntegratorYaga sakiYagasaki 2 19 250 20 19 19 1 100 2 95 20 1

2 2 3I BusinessBusinessIntegratorIntegratorYaga sakiYagasaki 1 390 55 1 48 1 25 26 1 390 55 20 4I BusinessBusinessIntegratorIntegratorYaga sakiYagasaki < > 15 7 13 1 9 10 9 10

3 9 6 6 12 1 8 10 8 7 5 12 11 15 1 14 14 14 7 5 9 10 13 1 12 10 9 93 3 13 1 8 9 8 5 5 6 7 14 1 7 8 7 5I BusinessBusinessIntegratorIntegratorYaga sakiYagasaki 2 20 6I BusinessBusinessIntegratorIntegratorYaga sakiYagasaki <

4 > 20 4 1 21 < > 21 1 1 21 21 1 21 2 < >7II BusinessBusinessIntegratorIntegratorYaga sakiYagasaki IT 2 IT 35 7 1 SaaS ASP 8II BusinessBusinessIntegratorIntegratorYaga sakiYagasaki 2 1 300 70 < > 20 4 1 22 3 31

5 70 < >9II BusinessBusinessIntegratorIntegratorYaga sakiYagasaki OS 10II BusinessBusinessIntegratorIntegratorYaga sakiYagasaki2 < > 2 2 1 20 11II BusinessBusinessIntegratorIntegratorYaga sakiYagasaki2 8 12 8 40 12 12II

6 BusinessBusinessIntegratorIntegratorYaga sakiYagasaki2 < > 20 4 1 21 < > 2 13 III BusinessBusinessIntegratorIntegratorYaga sakiYagasaki1 < > 20 10 1 21 10 1 21 10 80 14IV BusinessBusinessIntegratorIntegratorYaga sakiYagasaki1

7 3 300 < > 22 3 2 15IV BusinessBusinessIntegratorIntegratorYaga sakiYagasaki2 < > 400 90 22 3 2