| July 10th | Filing for unemployee insurance, if you have employees (excluding directors). |
| July 10th | Filing for social insurance, if the company joins the social insurance shceme. |
| July 10th | Due date to pay withholding tax for the 1st half of the calendar year |
| Dec 31st | Annual tax adjustment for withholding tax of employee salaries. A company has to calculate income tax for each employees based on the factors (e.g. number of dependants, medical expenses during the year) and refund to employees if withheld income tax during the year is bigger than the recalculated amount or withhold more if the withheld amount is less. Because the tax rate table for withholding tax/salary is designed so that the withholding tax deducted from salaries during the year adds up to be bigger than income tax amount that each employee has to pay, the company has to refund the tax in most of the cases to employees. |
| January 20th | Due date to pay withholding tax for the 2nd half of the calendar year (after the adjustment). |
| January 31st | 1. Deadline for the Yearly Regulatory Reporting of what you have paid as salary, fee, rent, etc during the last year. The report has to include information of each employee. This report has to be submitted to the tax office of your jurisdiction. |
| January 31st | 2. Sending salary information to each reginal government/ward office for resident tax. |
| January 31st | 3. Asset Tax reporting has to be made to the municipal government (e.g. Tokyo Metropolitan Government.) Minimum tax point is 1.5 million yen. There is no tax obligation if it is less than that. The tax rate is 1.4% of the book value after depreciation. |
| 2 months after book closing | 1. National Corporate Tax, Municipal Corporate Tax and Enterprize Tax filing and its tax payments are required to be made withhin 2 months after the book closing. You can get extention of the deadline by submitting an applicaiton if you have certain reason (e.g. audit by accounting firm). |
| 2 months after book closing | 2. Consumption tax filing has to be filed within two months after the book closing. |
Tax Schedule in Japan
シェアする
more
About our firm
more
Consumption Tax
more
cross border related tax
more
Tax saving
2018/09/26
Saving tax by investing in arts
2017/11/01
Checklist saves your corporate tax
more
TK
2016/12/05
Tokumei Kumiai (TK) what is the point?
2016/12/04
匿名組合を無理して作る意味はあるか – 財産的なリスクと税務リスクがあります
more
Valuation of stock in private company
2016/06/20
現物出資でソフトウェアをどう評価するか。その２つのメリットとデメリット
2016/05/25
Valuation of stocks in private company -1
more
キャリア
2017/03/11
確定申告まっさかり。同じ会計事務所でもやっている内容は全然違うようです。
2017/02/19
手帳：究極の時間管理術かも
2017/01/31
ダメならさっさと辞めなさい- キャリアや事業分野の選び方
more
システム開発
2019/08/17
「バケツ」という独自開発ソフトのPMFがわからなくなってしまいました
2019/01/15
領収書や請求書などを写メで送って仕訳に整理してくれる会計システム、作ってます。
2018/08/13
Alexaのプログラミングを試してます。これは未来だ！
more
企業再編
2018/09/06
ＤＤをする場合に気を付けたい事
2017/11/22
自社株の評価額を下げて事業承継を簡単にする方法
2017/02/24
休眠会社の繰越欠損金は使用制限がありますが、活かし方があったかも。
more
会社節税
2020/11/30
エンジェル税制をファンドで利用するという発想
2018/11/14
節税で保険は必ずしも正解ではない
2017/03/30
サービス業の税務調査で仕掛品の未計上を指摘された場合にどうするか。
more
小さな会社の経理と税金
2018/11/14
節税で保険は必ずしも正解ではない
2018/09/05
会社を圧倒的に強くする会計事務所の使い方
2017/11/27
フリーランスが法人化するおすすめのタイミング
more
投資スキームと税金
2017/02/24
休眠会社の繰越欠損金は使用制限がありますが、活かし方があったかも。
2016/12/04
匿名組合を無理して作る意味はあるか – 財産的なリスクと税務リスクがあります
more
法人税関係
2018/11/14
節税で保険は必ずしも正解ではない
2017/02/24
休眠会社の繰越欠損金は使用制限がありますが、活かし方があったかも。
2016/11/16
資本金や資本準備金を使って累積赤字を消す方法
more
消費税（日本語）
2016/12/16
外国法人が消費税の還付を受ける場合に特に初年度に注意する事
2016/10/05
認可外保育園の消費税は免税です。法人税も一般社団法人にして非課税になりうります。
Categories
- About our firm
- Consumption Tax
- Corporate Tax
- cross border related tax
- Estate Tax
- Investing in Japan
- M&A
- Personal Tax
- routine tax practices
- Setting up organization
- Starting a business in Japan
- Tax
- Tax saving
- TK
- Valuation of stock in private company
- キャリア
- システム開発
- スタートアップの経理と税金
- ブロックチェーンと仮想通貨
- プログラミングで効率化
- ランニング
- 中国語
- 中文税金
- 事業の成長・経営
- 事業承継
- 企業再編
- 会社の解散・清算
- 会社・支店の設立関係
- 会社節税
- 会計事務所独立・経営
- 会計基準関係
- 国際税務
- 小さな会社の経理と税金
- 山
- 投資スキームと税金
- 未分類
- 本
- 法人税関係
- 洋書の読書ガイド
- 消費税（日本語）
- 監査など
- 相続
- 英語学習
Pages
Recent Posts
Recent Comments
Archives
- November 2020
- July 2020
- April 2020
- March 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- November 2018
- October 2018
- September 2018
- August 2018
- July 2018
- June 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- October 2017
- September 2017
- August 2017
- July 2017
- June 2017
- May 2017
- April 2017
- March 2017
- February 2017
- January 2017
- December 2016
- November 2016
- October 2016
- September 2016
- August 2016
- July 2016
- June 2016
- May 2016
- April 2016
- February 2016
- December 2015
- October 2015
- August 2015
- July 2015
- June 2015
- May 2015
- April 2015