大山俊郎税理士事務所 Product Lineup

"I want to add one more machining center. We're making a profit. Yet, the bank's response is slow..." In such cases, the cause may not be performance, but rather the current structure of borrowing. Companies with heavy monthly repayments tend to share three common factors: (1) They are borrowing working capital through long-term loans, (2) They have multiple loans with varying repayment schedules, (3) Their repayments exceed their profits. None of these three issues stem from the president's lack of effort; they are problems with the borrowing method. The borrowing method can be reviewed. This document provides a measure to assess the burden of repayments (the ratio of repayment resources to annual repayment amounts) and guidelines for evaluation, followed by an explanation of four strategies in the recommended order: (1) Reallocation of fund usage (the only method that does not damage credit), (2) Consolidation of loans, (3) Extension of repayment periods, (4) Rescheduling. If you skip the order, you will only realize it after your evaluation within the bank declines. An example calculation is included, showing a company with a total borrowing of 80 million yen reducing its annual principal repayment by half without decreasing its balance by even one yen. This is an 8-page document aimed at manufacturing business owners. It is available as a gift from the catalog below.

• Management consultant/Small business consultant

One of the major reasons why banks refrain from lending for the introduction of new machining centers and machine tools is the "loans to executives" that appear on the financial statements. In the manufacturing industry, which often involves family-run businesses, it is not uncommon for loans to executives to accumulate unconsciously due to expense reimbursements and living cost supplements. However, in the evaluation by financial institutions, loans to executives are regarded as "unrecoverable assets" and "private outflows of company funds," which can lead to a determination of effective insolvency even if the books show a profit. Furthermore, if left unaddressed, it can become a significant management issue, leading to tax audit risks due to certified interest (1.3% per annum) starting in 2026 and inheritance tax burdens during business succession. This document explains "three realistic solutions for resolving loans to executives" that can be implemented even when the president does not have substantial cash on hand. [Contents of this document] - Structural reasons why financial institutions evaluate loans to executives strictly - Two major risks related to certified interest (1.3%) and inheritance - Specific approaches to resolution utilizing executive compensation, retirement benefits, and personal assets (company cars, etc.) Please use this as a financial improvement document to secure the necessary loans for capital investment.

• Other machine tools

Even if there is an expectation that sales will increase due to capital investment, it does not necessarily mean that the actual cash flow will stabilize. In capital investment, it is important to consider not only sales and profits but also the investment amount, payback period, loan repayments, and cash flow. This article explains the key points to consider regarding capital investment in the manufacturing industry from a financial and cash perspective. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Even if the introduction of equipment improves production capacity, if cash flow worsens, it will become a significant burden on management. It is important to plan in advance, including payments for equipment, loan repayments, working capital, and accounts receivable. This article explains cases where cash flow becomes tight after capital investment and points to check in advance. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

In capital investments aimed at improving productivity, it is important to consider not only the performance of the equipment being introduced but also how much it will actually contribute to improvements in productivity and profits. This article explains the investment effects, payback period, financing, and cash flow management after implementation that business owners in the manufacturing industry should check before introducing equipment. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Manufacturing companies are increasingly introducing labor-saving and automation equipment in response to labor shortages. However, if the introduction itself becomes the goal, there is a possibility that the expected effects may not be achieved. This article explains the points to consider when making capital investments as a measure against labor shortages, including not only the investment amount but also the impact on labor hours that can be reduced and profits, as well as cash flow. *For more details, please download the PDF or feel free to contact us.

• Other factory equipment and parts

When seeking financing for equipment investment, it is important to organize your investment objectives, expected benefits, and repayment plans before consulting with financial institutions. This article provides a clear explanation of the information and materials that manufacturing business owners should prepare in advance when considering financing for equipment investment. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

A cash flow statement is an important document not only for understanding your company's financial situation but also for explaining future business plans to financial institutions. This is especially crucial when considering capital investments, as it is important to organize the cash flow and repayment plans after the investment. In this article, we will explain the basics of cash flow statements that manufacturing business owners should know, as well as key points for explaining them to financial institutions. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

The approval of subsidies provides significant support for advancing capital investment, but it does not resolve financial issues at the time of approval. It is necessary to consider cash flow after implementation, including payment for equipment, timing of subsidy payments, loan repayments, and working capital. This article explains key points to be aware of regarding cash flow when utilizing subsidies for capital investment. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

There are several methods for financing equipment investment, including subsidies, loans from financial institutions, and self-funding. The choice of method will affect cash flow and management after the investment. This article organizes the characteristics of each method and explains the considerations for financing when manufacturing companies make equipment investments. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Subsidies are an effective system to support capital investment, but it is not advisable to decide on an investment solely because "subsidies are available." What is important is to consider how that equipment will impact sales, profits, and productivity, and whether you can maintain cash flow after the investment. In this article, we will explain the considerations for capital investment that you should check before utilizing subsidies. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

While utilizing subsidies can help reduce the burden of capital investment, it is important to be cautious about making equipment acquisition decisions solely based on the availability of subsidies. If you do not consider the sales, profits, and cash flow after the investment, even with the use of subsidies, it could become a burden for management. This article explains five key points that manufacturing business owners should check in advance when considering capital investment utilizing subsidies. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Updating welding equipment can lead to improved productivity, stabilized quality, and a response to labor shortages. On the other hand, updating equipment requires a significant amount of funding, so it is important to confirm financing, investment recovery, and cash flow after implementation before proceeding. This article explains the points to consider from a financial perspective for manufacturers considering updating their welding equipment. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

When introducing large equipment such as press machines, whether or not subsidies can be utilized is an important consideration. However, it is necessary to plan not only by looking at subsidies when deciding on investments, but also to include self-funding, loans, and cash flow after implementation. This article explains the considerations regarding subsidies, loans, and cash flow that you should check when introducing press machines. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

The introduction of a machining center leads to improved production capacity and process consolidation, but it requires a significant capital investment. To ensure a successful implementation, it is important to consider not only the purchase cost but also the combination of loans, subsidies, and personal funds, as well as the cash flow after the introduction. This article explains the financial points to consider before introducing a machining center. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

The introduction of NC lathes is an effective capital investment that achieves increased productivity and labor reduction. On the other hand, it is necessary to have a financial plan that includes not only the price of the equipment itself but also peripheral equipment, installation costs, and operating funds. This article explains the key points to consider regarding investment recovery, financing, and cash flow when contemplating the introduction of NC lathes. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

When seeking financing for equipment investment, it is important not only to convey that "this machine is necessary," but also to clarify what will change as a result of the investment and how the repayment will be structured. This article explains the key points to organize when explaining equipment investment to financial institutions, including investment objectives, profitability, and repayment plans. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Even if you feel the aging of equipment and insufficient production capacity, it is not easy to decide whether to "update the equipment immediately" or "wait until next term." The timing of capital investment can also affect cash flow, borrowing, taxes, and the potential for utilizing subsidies. In this article, we will organize the points that manufacturing companies should consider when determining the timing for equipment updates. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

In equipment investment, it is not uncommon to utilize loans from financial institutions in addition to one's own funds. On the other hand, if the only criterion is "how much can be borrowed," there is a possibility that cash flow after the investment may become tight. This article explains the points to consider when thinking about the amount of borrowing in equipment investment, as well as the concepts of repayment burden and cash flow. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

The introduction of machinery significantly contributes to improving production capacity and reducing labor. However, for expensive equipment, it is crucial to confirm in advance "how much profit or cash it will generate after installation." This article explains the considerations for investment recovery that cannot be judged solely by equipment prices, as well as the points to check before introducing equipment, aimed at manufacturing business owners. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Capital investment leads to future sales and productivity improvements, but it requires a substantial amount of funds at the time of implementation. Especially when utilizing loans, it is important to consider not only the repayment amount but also the working capital and cash flow after the investment. This article explains the key points of cash flow that manufacturing business owners should check before making capital investments. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Capital investment can lead to improved productivity and alleviate labor shortages, but it also has a significant impact on cash flow after the investment. It is important not to make decisions solely based on "because subsidies are available" or "because the equipment is necessary," but to comprehensively assess factors such as investment amount, payback period, borrowing, and cash flow. In this article, we will clearly explain five criteria that manufacturing companies should consider before making capital investments from a financial perspective. *For more details, please download the PDF or feel free to contact us.*

• Other factory equipment and parts

Are you facing such challenges as being unable to allocate sufficient personnel to the production process because people are tied up in the inspection process? In fact, the issue is not just that 'there are not enough inspectors.' What needs to be reconsidered is the system that binds people to the inspection process itself. When personnel are taken away for inspection, it leads to stopping processing equipment, disrupting the flow to the next process, and even if production is increased, inspections cannot keep up. In other words, problems in the inspection process may be limiting the overall productivity of the factory. So, where is there room for labor-saving improvements? We have compiled a document outlining the labor-saving points hidden in the inspection process and how to identify them.

• Management consultant/Small business consultant

Although there are sales, cash flow is tight. This may not be a matter of "insufficient effort," but rather a "structural problem." 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 will provide "financial translation" that allows even management who are not good with numbers to make informed decisions. [Currently available for free] "Uncovering the 'Invisible Deficit'! Financial Visualization Checklist" We are also offering a pre-implementation diagnostic report for free right now.

• others

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 may progress 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 projected 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 tax accountant. [Supervised Document by a Former Town Factory Successor Tax Accountant]

• others

Our company does not sell machines. We provide consulting 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 low 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 which method is chosen, cash flow can become disrupted outside of the main price. To continuously check the balance between order ramp-up and repayments with monthly figures even after installation, the greatest benefit is being supported financially until the machine reaches a state of generating profit. [Hidden Pitfalls] ■ Subsidies: Even if approved, payment is made only after the full machine cost has been paid. ■ Used Equipment: As prices drop, precision also decreases, leading to lower unit prices for the work that can be accepted. ■ Leasing: Payments start from the first month, but orders do not begin until the first month. ＼ Free Equipment Investment Repayment Resource Check Sheet Available Now ／ This document summarizes the basic items related to management improvement plans, loan consultations, and repayment plans that manufacturing companies should check before making equipment investments, under the supervision of a tax accountant.

• others

Our company provides consultation on financing for equipment investment aimed at businesses looking to introduce NC lathes at a low cost. Mass production of round parts has thin gross margins per unit, and without sufficient quantity, repayment cannot be achieved. The quantity, or rather the order volume, is controlled not by the company itself but by specific customers. The real issue is not "which is the cheapest," but rather "regardless of the method 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. We are not in the business of selling machines. We act as financial advisors, providing consultations from the calculations before ordering to monitoring monthly figures until repayments are on track. 【Specific Financial Techniques (Partial)】 ■ Immediate depreciation and tax credits: Fully deduct the cost of the machinery as an expense for that year or directly reduce corporate tax. ■ Zeroing out property tax: Reduce the property tax on the 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.

• Management consultant/Small business consultant

Our company offers financial consultation for companies looking to invest in laser processing machines at a lower cost. Every time a sheet metal is cut, assist gas, electricity, and consumables like lenses and nozzles are used up. 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 incurred with each cut, and the increasing environmental costs, before the purchase, and 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 the machinery as an expense for that year or directly reduce corporate taxes. ■ Elimination of 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. ■ 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 receivables quickly and delay payables. *For more details, please feel free to contact us.

• others

Our company offers financial consultation 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 judgment of combined processing, the time spent on punching can be extended. The source of repayment is not the machine's performance or the purchase price, but the ability to set up. If you rely solely on the president for that setup, the repayment source will be directly linked to the president's time and physical presence. 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 justified. Our company acts as a financial advisor that continuously verifies, through monthly figures, the state where the machine generates cash flow even if the president does not operate it. 【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. ■ Zeroing out fixed asset tax: Reduce the fixed asset tax on the introduced machine to zero or half for three years. ■ Loan deferral 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. *For more details, please feel free to contact us.

• others

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 must be viewed not 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 reaching a state where the 5-axis machine generates profit from a financial perspective. 【Specific Financial Methods】 ■ Immediate depreciation and tax deductions: Fully expense the cost of the machine in the year of purchase 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 deferral and refinancing: Consolidate past borrowings to reduce monthly repayment amounts. ■ Liquidation of inventory: Dispose of or reduce excess raw materials and products to generate investment funds internally. ■ Improvement of collection and payment terms: Collect accounts receivable quickly and delay accounts payable. *For more details, please feel free to contact us.

• others

To manufacturing business owners considering equipment investment and DX implementation. Sales increase, subsidies, tax savings, ROI. All of these are important. However, if you make decisions based solely on these factors, you may find that "even though you implemented it, your available cash decreases" or "repayment of loans becomes burdensome." This document explains three key points on how to create a "system that leaves money in the company" that the president should check before making equipment investments. If you want to avoid mistakes in decision-making before investing, please make use of this document.

• others

Are you facing any of these challenges regarding the financial situation of your manufacturing business? - Feeling burdened by having to explain the same things repeatedly due to the accountant's lack of understanding of the industry... - Making a profit but not having any cash left on hand... - Receiving 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 labor-intensive nature 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 difficult to implement without knowledge of the machinery itself or practical experience in the processing field, making them challenging even for professional accountants.

• Other services

"If sales were to drop to zero starting tomorrow, how many months could the company be sustained?" Surprisingly few business owners can answer this question. There is a decisive gap between the profit on the books and the actual cash available. This is precisely why companies can go bankrupt despite being in the black! At Toyama Toshirou Tax Accountant Office, we conduct cash flow checks at least once a month, and if there are signs of a decrease in cash, we immediately propose the next course of action. [Features] ■ The representative tax accountant has experience in all aspects of the manufacturing industry, allowing for an understanding of business structures and industry-specific circumstances based on experience, which means you can receive proposals that take into account the unique aspects of manufacturing. ■ We offer very advantageous tax-saving measures that are specific to the manufacturing industry. These measures can be difficult to implement, even for professional tax accountants, if they lack knowledge of the machinery itself or practical experience in the processing field. ■ Understanding the manufacturing industry is essential for preparing documents to be submitted to financial institutions for loans. We also have a system in place to support subsidy applications by teaming up with reliable experts who are strong in the manufacturing sector.

• Other services

Despite having sales, 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 and provides financial support to guide profit improvement. Based on my experience standing on the front lines as a second-generation successor in the manufacturing industry, I will realize "financial translation" that allows even management who are not good with numbers to make informed decisions. [Currently Free Distribution] "Uncovering the 'Invisible Deficit'! Financial Visualization Checklist" We are also offering a free pre-implementation diagnostic report at this time.

• Management consultant/Small business consultant

The vision of the manufacturing industry is an important guideline that shows the future image a company aims for. The vision plays a role in clarifying the company's strategy and direction alongside the mission of the manufacturing industry. In fact, especially in small and medium-sized enterprises, the vision becomes the key to enhancing employee motivation and the overall unity of the company. This article will provide a detailed explanation of the basic concepts of manufacturing industry vision, its relevance to the basic policies of manufacturing, and how to create a corporate vision that resonates with people. *For more details, you can view the related links. Please feel free to contact us for more information.*

• Management consultant/Small business consultant