30万円特例改正【40万円未満】の備品が即経費に！！令和8年4月1日から少額減価償却資産の特例改正

This video explains the revised "¥300,000 Special Exemption," now renamed the "¥400,000 Special Exemption," which took effect on April 1, 2026. A tax accountant will explain the basics of depreciation calculation, statutory depreciation methods for corporations and individuals, and key points of the revision in an easy-to-understand manner. #¥300,000SpecialExemption #¥400,000SpecialExemption Timeline 0:00 Opening and Introduction of Tax Accountant 1:15 Basics of Depreciation 2:28 Depreciation Methods 3:03 Straight-Line Method 3:23 Declining-Balance Method 4:09 Statutory Depreciation Rate and Statutory Useful Life 6:15 Three Depreciation Methods 6:26 Inclusion of Depreciable Assets with Acquisition Costs Under ¥100,000 as Necessary Expenses 6:47 Lump-Sum Depreciable Assets 7:54 Special Exemption for Deducting the Acquisition Cost of Small-Value Depreciable Assets for Small and Medium-Sized Enterprises #¥300,000SpecialExemption #400,000 Yen Special Exemption 8:37 Eligible Businesses and Limits 8:46 Blue Return Taxpayers 9:04 Up to 400 Employees 9:33 Capital Stock or Investment Amount Must be 100 Million Yen or Less 10:36 Beware of Excessive Tax Avoidance 11:34 Ending [Contact Mirai Soken Group Here] https://www.mirai-soken.net/contact [Mirai Soken Group Recruitment Site] https://www.miraisoken-recruit.com/ [Subscribe to the Channel Here]    / @mirai-soken-keiei   [Subscribe to the Email Newsletter Here] https://v.bmb.jp/bm/p/f/tf.php?id=mir... Register [Sub-channel Information] Mirai Soken Group: Introduction of employees and customers, activity introductions, etc.    / @miraisoken-group   Mirai-e Inheritance Group: Inheritance Specialist Channel    / @sendai-souzoku   [Information is also distributed on social media] Twitter   / miraisokengroup   Instagram   / miraisokengroup   Facebook   / miraisouken   note https://note.com/miraisokengroup