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💳 | "Survey on inter-company settlement of small and medium-sized enterprises in 2022" results announced American Express, progress ...


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"Survey on Inter-Company Settlement of Small and Medium-sized Enterprises in 2022" Announced Results American Express, Progress ...

 
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    中小企业

    中小企业(Choushogyo) is a small and medium-sizedCompany.

    in EnglishSmall and Medium Enterprises(SME:).Also, SMEBasic Law for Small and Medium EnterprisesIn中小企业The range is narrower than that used for pointing to small and medium-sized enterprises. Not only in English-speaking countries but also in Japanese-speaking countries, small and medium-sized companies are often referred to as SMEs.

    Japanese SMEs

    Definition

    Basic Law for Small and Medium EnterprisesIn Article XNUMX, the definition of "range of small and medium-sized enterprises" is as follows. If it meets either the capital requirement or the personnel requirement, it will be treated as a small and medium enterprise.

    1. capitalForehead of (Capital) OrInvestmentIs less than 3 million yenCompanyOr always useEmployee-EmployeeOf less than 300Companyas well as the IndividualAndManufacturing industry,Construction industry,Transportation industryBusinesses that belong to other industries (excluding the industries listed in the next to the fourth) as the main business
    2. A company with an amount of capital or total investment of 1 million yen or less, or a company or individual with 100 or fewer employees at all times,Wholesale tradeWhich runs a business that belongs to
    3. A company with an amount of capital or total investment of 5000 million yen or less, or a company or individual with 100 or less employees constantly used,Service industryWhich runs a business that belongs to
    4. A company with an amount of capital or total investment of 5000 million yen or less, or a company or individual with 50 or less employees constantly used,Retail tradeWhich runs a business that belongs to

    However, the following special cases are often added to individual laws and regulations that stipulate specific SME policies.

    • rubberThe product manufacturing industry has a capital of 3 million yen or less, or 900 employees or less.
    • Inn businessIs capital of 5000 million yen or less or 200 employees or less
    • SoftwareWorkInformation processingThe service industry is capitalized at 3 million yen or less or 300 employees or less

    As an individual decree that does not have this special case,Small Business Retirement Allowance Mutual Aid LawAnd so on.

    Independent Administrative Institution Small and Medium Enterprise Infrastructure Development Organization ActBasic Law for Small and Medium EnterprisesIn addition to the scope of the above, enterprise associations, cooperative associations, business cooperatives, business cooperative small associations, business and industrial associations, cooperative associations, etc. are also defined as SMEs.

    またCorporate tax lawA company with capital of 1 million yen or less is defined as a "small and medium-sized enterprise" regardless of the type of business. This definition mainly applies to whether or not to receive the tax incentives described below. The jurisdiction over tax matters will also differ (SMEs with a capital of 1 million yen or less areTax officeHowever, a large company with more than 1 million yenIRSWill be in charge of).

    ProminentIris OyamaIs according to the above ruleslarge company(Large-scale corporation,Large companyEtc.) and will be treated as SMEs (SMEs) as of 2020.[1].

    Small business person

    According to Article 20, Paragraph XNUMX of the Basic Law for Small and Medium-sized Enterprises, the number of employees used at all times is approximately XNUMX (CommercialOr, for those who run a business that belongs to the service industry as a main business, 5 people or lessSmall business personIt is defined as ".

    Small Business Charter

    The SME Charter stipulates the basic ideas and policies of SME policy.The Small and Medium Business Administration has set up a "Small and Medium Enterprise Charter Study Group".On June 22, 6, the SME Charter was approved by the Cabinet.

    Member of the Study Group on the SME Charter

    NameInstitutionRemarks (main career, etc.)
    Tsutomu MuramotoChairSeijo UniversityProfessor, Graduate School of Social InnovationParticipant in the Financial Services Agency, Research Fellow, Research Institute for Economics and Business Administration, Kobe University, Completed Graduate School at Hitotsubashi University
    Kiyonori SakakibaraKeio UniversityProfessor, Faculty of Policy ManagementProfessor at Hitotsubashi University, completed graduate school at Hitotsubashi University
    Shigeru MatsushimaTokyo University of ScienceProfessional graduate school professorGraduated from the Faculty of Law, University of Tokyo, including Director of Planning Division, Small and Medium Enterprise Agency, Director of Chubu Trade and Industry Bureau, etc.
    Itsutomo MitsuiYokohama National UniversityProfessor, Graduate School of Environment and Information StudiesJapan Society for the Promotion of Science, Vice Chairman, Industrial Structure / SME 118th Committee,Japan SME Society10th Chairman, Keio University Graduate School Completed
    Takehiko YasudaToyo UniversityProfessor, Faculty of EconomicsGraduated from the Faculty of Economics, University of Tokyo, Director of the Research Office of the Small and Medium Enterprise Agency, Director of the Japan Society for Small and Medium Enterprises, Member of the 118th Committee of Industrial Structure and Small and Medium Enterprises of the Japan Society for the Promotion of Science
    Yoshiyuki YamaguchiRikkyo UniversityProfessor, Faculty of EconomicsCompleted graduate school at Rikkyo University, including participation in the Ministry of Foreign Affairs

    SME research in Japan

    Japan Society for the Promotion of ScienceHas the 118th Committee on Industrial Structure and SMEs as an industry-academia collaboration research committee.The 118th Committee on Industrial Structure and SMEs of the Japan Society for the Promotion of Science is the core organization for SME research in Japan.It originated from the 23rd (Small and Medium-sized Industry) Subcommittee of the Japan Society for the Promotion of Science, which has been active since before the war.It was established in April 23 as the current 4th Committee.

    periodChairmanRemarks (main career, etc.)
    April 29, 4-March 1, 4 (3 years)Kiyoshi HoriVice Chairman of Japan SME Society, Professor of JF Oberlin University, Completed Graduate School of Keio University

    Composition of committee members (as of April 31)

    Hometownof people
    Academia32 people
    Industry4 people
    Total number of committee members36 people

    The Science Council of Japan, a collaborative academic research organization, the Japan Society for Small and Medium EnterprisesTokutaro YamanakaIt is an academic research organization established with (the first chairman of the 118th Committee of Industrial Structure and SMEs, the former president of Hitotsubashi University) as the first chairman.

    Advantages of SMEs

    Small businessTax systemSince it is preferentially treated in such a way, many companies dare to reduce their capital and become SMEs or remain. This led to a management crisissharpAs one of the restructuring measures, the use of this system was considered to reduce the capital to 1 million yen, which can receive preferential treatment to reduce tax burden.[2].. The typical merits are described below. Please note that tax incentives may be subject to applicable requirements other than those mentioned here. See also “Overview of Corporate Taxation in Japan” below.

    • Reduction of corporate tax rate
      AppliedCorporate taxThe rate is basically 2019% as of FY23.2, but the amount of money of 800 million yen or less per year will be reduced to 15%. In other words, a maximum of 65.6 yen reduction[3].. Determined by corporate tax amountLocal corporation taxCorporate resident taxIs also reduced.[4]
    • Disbursement of entertainment expenses (until 2020 without extension)
      As of FY2019, you can choose either of the following two types, and you can deduct up to that limit.
      1. 800 million yen
      2. 50% of entertaining food and drink expenses (that is, if the entertaining food and drink expenses exceed 1600 million yen, this is more deductible)
      The 1 million yen rule does not apply to companies with capital of more than 800 million yen.
    • Local tax:External standard taxationExemption andCorporate business taxIncrease of
      External standard tax is exempted. Instead, the maximum corporate business tax rate is higher. In the case of FY2019 in Tokyo, the maximum corporate tax rate for small and medium-sized enterprises is 7.18%, but the percentage of income is 1% for companies with capital of more than 0.88 million yen. Small and medium enterprises change their tax rates according to their income, and the minimum tax rate is 3.4%.[5].Local corporation special taxSpecial corporate business taxAlso works together.
    • Small depreciable assets (until 2020 without extension)
      If the acquisition price is 10 yen or more and less than 30 yenDepreciationAssetThe full amount up to 300 million yen a year for tax purposesLossCan be included[6].. Any amount less than 10 yen will be deducted regardless of the size of the company.
    • Loss carried forward
      If the conditions are met, the deficit in the fiscal year in which the deficit occurred can be offset by the income for the past nine fiscal years in 2019, but SMEs can carry over the entire amount, but if the capital is over 9 million yen 1 %.
    • Independent administrative agencyWorkers' retirement allowance mutual aid organization OfSmall business retirement allowance mutual aidYou can subscribe to (Cut out). (Businesses will pay employeesSeverance payWith respect to the accumulation of, the government can provide subsidies and tax incentives.)
    • When procuring business funds from financial institutions, most industries in commerce and industry are public institutions established to facilitate financial support for SMEs.Credit Guarantee AssociationThe credit guarantee system can be used to facilitate smooth financing.

    Overview of corporate taxation in Japan

    JapanInCorporation TheCorporate tax law,Income tax law,Consumption tax law,Tax Special Measures ActThe tax will be levied on the basis of such laws, but here we will outline taxation based on the Corporation Tax Law. In the following, most of the detailed requirements and numerous exceptions are omitted for the sake of simplicity. Note that in the actual taxation phase, there are various requirements other than those described here.

    • Taxpayer/Business year tax
    Domestic corporations (corporations that have a head office/main office in Japan) are obliged to pay corporate tax on their worldwide income, with the exception of those corporations. The domestic source income of foreign corporations that have income originating in Japan (domestic source income) is also taxed (provided in Article 4 of the Corporation Tax Law). Corporations are subject to corporate tax on their income for each business year (as defined in Article 5 of the Corporation Tax Act). The business year is usuallyArticles of IncorporationIt is the accounting period defined by. Usually, it is usually one year, but the business year, etc., which was established/disbanded, is often not one year, and corporations with half-year financial statements, etc. Provisions of Article 1 of the Tax Law).
    • Taxation on the amount of income for each business year
    Of corporate tax on income for each business year of the corporationTaxation standard(Amount multiplied by tax rate) is the amount of income for each business year (defined in Article 21 of the Corporation Tax Law).
    The amount of income for each business year isProfitFrom the foreheadLossIt is the amount less the amount of. As a general rule, the amount of profit isCorporate accountingInRevenueThe total amount ofCost-cost・This is the total amount of loss, and as a general rule, the amount of income = the amount of profit in corporate accounting.Profit and loss statementTrailingNet incomeHowever, the tax adjustment is actually carried out according to the provisions of various corporation tax laws and other provisions (eg, the amount such as corporate accounting expenses that would not be considered as tax deductible in corporate accounting. The amount of profit is adjusted to the amount of income), and the amount of income as a result and the amount of profit in corporate accounting do not usually match (provided in Article 22 of the Corporation Tax Act).

    US SMEs

    Article 3(a) of the Small and Medium Enterprise Act of the United States defines it as "a business operator that is independently owned and operated and does not occupy a monopoly position in its own industry".[7].

    human resources

    Relationship between management and personnel

    Company'sManagement strategyWhen,EmployeeAdoption ofEducation such ashuman resourcesHave a close relationship.

    For companies that have long-term management strategies for the future direction of the company,New graduateWe are trying to grow up carefully and respond in the future. On the other hand, companies that do not have the necessary human resources on the spotMid-career hiring,ア ウ ト ソ ー シ ン グTo tend to cover[8].

    • Long-term management strategyhaveCompany-"A high percentage attaches importance to hiring new graduates and internal education for regular employees"[8]More quotation
    • Long-term management strategydo not haveCompany-"The mid-career recruitment of talented employees and the utilization of non-regular employeesOutsourcingThe percentage of people who attach importance to is increasing.[8]More quotation

    In addition, from the perspective of what kind of emphasis is placed on the competitiveness of the company as a management strategy, it is divided as follows.[8].

    However, the importance of brand power is emphasized even when providing servicesHotelIndustry and others tend to emphasize internal human resource development[8].

    Characteristics of personnel

    Human resources of SMEs have the following characteristics[9].

    • Mid-career recruitment and mid-careerCareer changeThere are many
      This causes difficulties in handing down the technology and making it difficult for the core human resources to grow.
    • Reward those who have worked for many yearsSeniorityPattern tendency
      As mentioned above, reward people who have worked for the company for many years (it means that they have been able to improve their skills and inherit them from their predecessors) by working for many years while people are quitting easily. Because of this, they tend to be seniority-based.

    Human resources difficulty

    SMEs are in a difficult situation for human resources. The cause lies in both job applicants, new employees, and the company.[9].recent years[When?], SMEs are facing a difficult situation where new graduates do not come together no matter how many vacancies they offer. A representative group of small and medium-sized business owners also said in a studio live debate in NHK's "Future of Japan" broadcast in 2005 that "the town factory lacks manpower" and "offers vacancies." Even as of 100, when it is said that it is difficult to find a job once in 2010 years, small and medium-sized enterprises are still offering a large number of job offers to new graduate students, but there are few students to take the exam, and there is no choice but to focus on mid-career recruitment. There is. The main causes are listed below.

    Responsibility of job applicants and new employees
    Small and medium-sized enterprises tend to become unstable,Many employees are less motivated to work for a longer period than large companies[Source required].. SME employees3KWork, long hours, companyOne manThey tend to retire immediately because of their constitution and low motivation of employees, low salary and poor treatment.
    Company responsibility
    The smaller the size of the establishment, the less there is a system to develop human resources.Small and medium-sized enterprises are often one-man or family-owned, and even if employees and executives are conscious of reviewing the internal system, they cannot say anything because they are afraid of the manager.また、経営者も役員・社員に対し不信感を抱いており、要職者を親族やイエスマンで固める傾向にあるIn addition, managers are also distrustful of executives and employees, and tend to consolidate key employees with relatives and Yesman.[10]..In most cases, there is no labor union, and workers' rights such as working hours, paid leave, and overtime pay, and corporate compliance tend not to be protected at all.Since there is no human resources department or internal ethics committee, even if power harassment or sexual harassment occurs, it tends not to be regarded as a problem.There are also problems such as extremely low salary levels, no bonus payments, and low welfare levels compared to large companies.

    Percentage of SMEs employed in each country

    OECDAccording to the survey, the percentage of workers employed by domestic SMEs (less than 250 employees) is 41.33% in the United States, 52.8% in Japan, 53.08% in the United Kingdom, and 63.3% in France. In Korea, which is significantly higher than the major countries, 1311 million people account for 87% of domestic workers,minimum wageEconomic structure most vulnerable to fluctuations in[11].

    Related item

    footnote

    [How to use footnotes]
    1. ^ "Reiwa XNUMXst Year Awarded Companies | Past Awarded Companies | Product Safety Measures Excellent Company Award”(Japanese). www.meti.go.jp. April 2020, 5Browse.
    2. ^ Sharp: "Reduced capital of XNUMX million yen" to XNUMX million yenMainichi Newspaper, January 2015, 5
    3. ^ JPY 800 million * (23.2%-15%)
    4. ^ No.5759 Corporate tax rate|National Tax Agency
    5. ^ <Type of tax> <Corporate business tax/corporate citizen tax> | Tokyo Metropolitan Tax Bureau
    6. ^ No.5408 Special deduction for deduction of the acquisition price of small depreciable assets such as SMEs|National Tax Agency
    7. ^ "SMEs in the United States and SME policy”. Organization for Small & Medium Enterprises and Regional Innovation. April 2020, 6Browse.
    8. ^ a b c d e 2007"" (Japan Management Association Management Center
    9. ^ a b "Manufacturing industry collapse-suffering工場Working poor』Toyo Keizai Inc. 200612
    10. ^ For this reason, HR journalist Norifumi Yoshida says, "It is not recommended that new graduates join SMEs with annual sales of 50 billion yen or less."[1]
    11. ^ "30인 미만 업체에 지원금 준다니"… 35 명 Chuki, 6 명 감원 계획

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