3/2 富山中央会主催「組合会計税務研修会」に参加
＜組合の会計および税務の留意点＞
★消費税の改正
★法人税等の改正
①生産性向上設備投資促進税制の新設
②中小企業投資促進税制の拡充
③所得拡大促進税制の拡充
④交際費等の損金不算入制度
⑤復興特別法人税の一年前倒し廃止
⑥地方法人税の創設と法人事業税の税率改正
⑦中小企業者等の少額減価償却資産の所得価額の損金算入の特例延長
★法人税、消費税の税務調査時の留意事項
★（参考）相続税調査についての留意事項
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