WebFiling on behalf of the mandator: The CPA shall, in accordance with the provisions set out in the Income Tax Act and other relevant laws and regulations, conduct an overall verification of the accounting books and records, vouchers and relevant documentation in connection with the business transactions made in the current year by the mandator ... WebTax laws and regulations must be comprehensible to the taxpayer; ... Tax laws should be changed seldom, and, when changes are made, they should be carried out in the context …
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Corporate Tax Laws and Regulations Japan GLI
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