2023:Each session 19:00 – 21:30 Lecture/Q&A session (including break)

Wednesday, August 2: Individuals
Thursday, September 7: Voluntary or unincorporated associations (executive committees, music groups, theater companies, art collectives etc.)
Thursday, October 5: Non-profit corporations (NPOs, general incorporated associations)
Thursday, November 2: Incorporation and withholding tax

*Lectures are conducted only in Japanese.

Each lecture will be conducted in the form of dialog/discussion between instructors and practitioners of creative activities. Practitioner details will be announced at a later date.

1. Individuals
   Lecturer: Naruki Izawa
   Interlocutor: Kaede Yamamoto (Oboe player)
   A lecture in which participants acquire basic knowledge about approaches to income and expenses and final tax returns, as well as the basics necessary for business management.
   (Example: withholding tax deducted from income, blue return)
   *For those who have recently begun paid activities and have little experience of accounting and tax practices.
2. Organizations: Voluntary or unincorporated associations (executive committees, music groups, theater companies, art collectives etc.)
   Lecturers: Natsuhiko Tani, Naruki Izawa
   Interlocutor: Satoko Suchi (Freelance stage producer), Rick Yamakawa (Artist/ Co-founder of Transfield Studio/Member of SNZ, “Soudan” office)
   A lecture to help understanding of activity-related taxation for those who are planning to organize a voluntary association and have experience with specific practices involved, such as filing final tax returns and other accounting/taxation matters, or for those who have already organized a voluntary association and have such experience.
   (Example: the significance of voluntary or unincorporated associations, taxation systems according to voluntary association activity type)
   *For individuals running voluntary or unincorporated associations, those who have experience of business management and accounting practices as sole proprietors and who want to consolidate accounting and taxation issues for voluntary or unincorporated associations.
3. Organizations: Non-profit corporations (NPOs, general incorporated associations)
   Lecturer: Natsuhiko Tani
   Interlocutor: Akira Aoki (Independent Curator/ Gate (General Incorporated Association)), Shin Yamada (NPO Association for the Arts,Toy and Playing Activities/Tokyo Toy Museum)
   A lecture in which participants gain the knowledge and pointers necessary for managing organizations and projects, in addition to basic knowledge formulated on the distinctive nature of NPOs and general incorporated associations.
   (Example: general organizational structure, requirements for non-profit corporations, taxation of for-profit businesses/income-generating activities, special calculation for consumption tax)
   *For those who want to improve management competencies and reinforce management basics for NPOs and general incorporated associations.
4. Organizations: Incorporation and withholding tax
   Lecturer: Yusuke Iizuka
   A lecture for learning about specific tax procedures and the differences between individuals and corporations when incorporating your own business as a for-profit corporation such as a stock company or limited liability company, after already having experienced filing final tax returns as a sole proprietor. We will also focus on withholding tax, which many corporations will face. (Example: what incorporation means in the first place, the difference between individuals and corporations, income at a level where considering incorporation is advisable, points to be aware of regarding incorporation, transfer of assets, etc. from a sole proprietorship to a corporation, corporate income tax returns, withholding tax obligations)
   *For those who already operate as a sole proprietor and are thinking of incorporating their business in future.

Lectures will be conducted with reference to the handbook “The book to consult for problems with arts-related accounting and taxation: 63 Q&As for practitioners in the field of arts and culture” (published March 2023).

The handbook is a Q&A compilation comprising questions received during the 2021 lecture program. It includes common issues for many people engaging in creative activities, handy things to know, beginners’ questions, points that more experienced people tend to get confused about, and more. Its table of contents sets out topics at a glance so you can select and read about the issues that are causing you concern. Please take a look.

*The handbook PDF can be downloaded from the website below (a booklet version is not be distributed).
https://www.artscouncil-tokyo.jp/ja/library/media/document/arts-academy/accounting-tax-for-arts-and-culture/

【Lecturers】

Yusuke Iizuka (licensed tax accountant)

Naruki Izawa (licensed tax accountant)

Natsuhiko Tani (licensed tax accountant)

【Planning and supervision】

Yamauchi Accounting Office/ THNK Advisory Inc
https://yamauchicpa.jp/

【Interlocutor】
1. Individuals
　photo by Sho Yamada
Kaede Yamamoto (Oboe player)

2. Organizations: Voluntary or unincorporated associations (executive committees, music groups, theater companies, art collectives etc.)

Satoko Suchi (Freelance stage producer)

　©Natsuki Kuroda
Rick Yamakawa (Artist/ Co-founder of Transfield Studio/Member of SNZ, “Soudan” office)
https://yamakawariku.wraptas.site/

3. Organizations: Non-profit corporations (NPOs, general incorporated associations)
　Photo by comuramai
Akira Aoki (Independent Curator/ Gate (General Incorporated Association))
https://akiraaoki.jp/

Shin Yamada (NPO Association for the Arts,Toy and Playing Activities/Tokyo Toy Museum)
https://art-play.or.jp/

【Program details】
Consultation and Support Division, Initiatives and Grants Department
Arts Council Tokyo, Tokyo Metropolitan Foundation for History and Culture
TEL: 03-6256-9237 (Weekday 10:00-18:00)
E-mail：learning@artscouncil-tokyo.jp

【Application details】

Open Network for Performing Arts Management (ON-PAM)
TEL: 080-8395-6124 (Weekday 10:00-18:00)
E-mail: act-artsacademy@onpam.net
URL: www.onpam.net