大山俊郎税理士事務所 List of Products and Services

Our company offers financial consulting for businesses looking to introduce turret punch presses at a low cost. If you are skilled in the speed of mold changes, the arrangement of punching sequences, and the decision-making for combined processing, the time spent on punching can be extended. The source of repayment is not the machine's performance or its purchase price, but rather the setup capabilities. If you rely solely on the president for that setup, the repayment source will be directly linked to the president's physical presence and time. Calculating who will operate this machine and how efficiently, as well as how to factor the president's time into processing costs, is essential for the investment to be viable. Our company acts as a financial advisor that continues to verify monthly figures to ensure the machine generates cash flow, even if the president is not the one operating it. 【Specific Financial Methods】 ■ Immediate depreciation and tax credits: Fully expensing the cost of the machine in the year of purchase or directly reducing corporate taxes. ■ Zeroing out fixed asset taxes: Reducing fixed asset taxes on the introduced machine to zero or half for three years. ■ Loan consolidation and refinancing: Consolidating past loans to reduce monthly repayment amounts. ■ Liquidating inventory: Disposing of or reducing excess raw materials and products to generate investment funds internally. *For more details, please feel free to contact us.

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Our company provides consultation on financing for capital investment aimed at companies looking to introduce laser processing machines at a low cost. Every time a sheet metal is cut, assist gas, electricity, and consumables such as lenses and nozzles are used. If the nesting is poor, a portion of the purchased materials may be wasted. The repayment source is not simply "unit price × quantity," but rather the remainder after deducting all these costs. We assess the true repayment source, which includes the marginal profit per sheet, the variable costs that increase with cutting, and the environmental costs that will rise in the future, before purchasing. We support reaching a state where the laser generates profit from a financial perspective. 【Specific Financial Methods】 ■ Immediate depreciation and tax credits: Fully deduct the cost of machinery as an expense for that year or directly reduce corporate tax. ■ Zeroing fixed asset tax: Reduce the fixed asset tax on the introduced machinery to zero or half for three years. ■ Loan deferment and refinancing: Consolidate past loans to reduce monthly repayment amounts. ■ Liquidating inventory: Dispose of or reduce excess raw materials and products to generate investment funds within the company. ■ Improving collection and payment terms: Collect accounts receivable quickly and delay accounts payable. *For more details, please feel free to contact us.

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Our company offers financial consultation for businesses looking to introduce 5-axis machining at a lower cost. The high unit price of 5-axis machining can only be achieved by personnel who can manage CAM, setup, and interference avoidance. If such personnel are not present in the company, the 5-axis machine will become an "extremely expensive box" that only performs 3-axis work, leaving repayments at the 5-axis level. The source of repayment cannot be viewed as "unit price - machine repayment," but rather as "unit price - machine repayment - personnel costs for that skilled worker." Our company assesses the true source of repayment, which includes not only machine repayment but also personnel costs, before purchase, and supports the financial aspect until the 5-axis machine reaches a profitable state. 【Specific Financial Methods】 ■ Immediate depreciation and tax credits: Fully deduct the cost of the machine as an expense for that year or directly reduce corporate tax. ■ Elimination of fixed asset tax: Reduce the fixed asset tax on the introduced machine to zero or half for three years. ■ Loan deferment and refinancing: Consolidate past loans to reduce monthly repayment amounts. ■ Liquidation of inventory: Dispose of or reduce excess raw materials and products to generate investment funds within the company. ■ Improvement of collection and payment terms: Collect accounts receivable quickly and delay accounts payable. *For more details, please feel free to contact us.

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Our company provides financial consultation for companies looking to introduce NC lathes at a low cost, focusing on equipment investment funding. Mass production of round parts has thin gross profits per unit, and without sufficient quantity, repayment is unattainable. The quantity, or order volume, is not controlled by the company itself but by specific customers. The real issue is not "which is the cheapest," but rather "whichever method is chosen, cash flow will be disrupted outside of the main price." By utilizing tax incentives that are 100% applicable if requirements are met, significant tax reduction effects comparable to subsidies can be reliably obtained. Our company does not sell machines. We provide consultation as financial advisors, monitoring the calculations before orders are placed and tracking monthly figures until repayments are on track. 【Specific Financial Techniques (Partial)】 ■ Immediate depreciation and tax credits: Fully expense the cost of machinery in the current year or directly reduce corporate tax. ■ Zeroing fixed asset tax: Reduce the fixed asset tax on introduced machinery to zero or half for three years. ■ Loan deferral and refinancing: Consolidate past borrowings to reduce monthly repayment amounts. ■ Liquidating inventory: Dispose of or reduce excess raw materials and products to generate investment funds internally. *For more details, please feel free to contact us.

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Our company is not on the selling side of machinery. We provide consultation as financial advisors, looking at the numbers every month from the calculations before ordering until the repayments are on track. There are essentially three ways to introduce a machining center at a lower cost: using subsidies, buying used equipment, or leasing it and spreading the payments monthly. However, there are hidden pitfalls in all three options that are not visible at the estimation stage. The real challenge is that regardless of the method chosen, cash flow can go awry outside of the main price. The greatest benefit is being able to support the financial aspect until the machinery reaches a state where it generates profit, by continuously checking the balance between order ramp-up and repayments with monthly figures even after installation. [Hidden Pitfalls] - Subsidies: Even if approved, payment will only be made after the full cost of the machinery has been paid. - Used Equipment: As prices drop, precision also decreases, leading to a reduction in the unit price of the work that can be accepted. - Leasing: Payments start from the first month, but orders do not begin until the first month. *For more details, please feel free to contact us.

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In high-cost equipment such as machining centers, CNC lathes, 5-axis machining machines, turret punchers, and 3D measuring instruments, the decision to place orders can sometimes proceed based solely on manufacturer estimates and the possibility of subsidies. However, when utilizing financing, it is important to be in a position to explain to financial institutions the expected sales, gross profit, repayment sources, cash flow, and the use of personal funds after the capital investment. This document summarizes the basic items related to management improvement plans, loan consultations, and repayment plans that manufacturing companies should confirm before making capital investments, under the supervision of a certified public accountant.

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Sales are strong, but cash flow is tight. This may not be due to a lack of effort, but rather a "structural issue." Our service offers a "financial dashboard" that visualizes cash flow for the manufacturing industry, along with financial support that leads to profit improvement. Based on my experience standing on the front lines as a second-generation successor in the manufacturing industry, I provide "financial translation" that allows even financially challenged managers to make informed decisions. [Currently available for free] "Uncovering the 'Invisible Deficit'! Financial Visualization Checklist" We are also offering a free pre-implementation diagnostic report at this time.

• Consulting companies

Do you have any issues regarding the financial situation of your manufacturing business? - Feeling burdened by having to explain the same thing multiple times due to the accountant's lack of understanding of the industry... - Making a profit, yet not having any cash left on hand... - Facing unexpected comments during a tax audit... - Being told by financial institutions that "the necessary documents (such as manufacturing cost reports) are not attached to the financial statements..." At Toyama Toshirou Tax Accountant Office, we leverage our deep industry understanding, unique to those with manufacturing experience, to interpret situations such as the wide variety of materials and components, the occurrence of high-cost capital investments every few years, and the complexities of inventory management. We quickly grasp your company's 'financial situation' and support business owners. Only with our firm can we propose very advantageous tax-saving measures that are "unique" to the manufacturing industry. These measures can be challenging to implement, even for professional accountants, if one lacks knowledge of the machinery itself or practical experience in the processing field.

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