dividend received
dividend received :受取配当金 うけとりはいとうきん
dividend received :受取配当金 うけとりはいとうきん
tax convention :租税条約 そぜいじょうやく
individual income tax :所得税 しょとくぜい
corporate income tax :法人税 ほうじんぜい
tax treaty :租税条約 そぜいじょうやく
http://www.houjin-bangou.nta.go.jp/en/
When you leave Japan
In the case where you will leave Japan and lose your domicile and residence for tax purposes in Japan but are still subject to relevant tax procedures, you must appoint a tax agent who resides in Japan and submit a “Declaration Naming a Person to Administer the Taxpayer’s Tax Affairs for Income Tax and Consumption Tax” to the district director of the tax office which has jurisdiction over your place for tax payment. Your tax agent will deal with the tax procedures on behalf of you.
You can appoint a Japanese corporation or a person who resides in Japan as your tax agent.
If you are a resident who must file the tax return for the year in which you leave Japan, the due date for filing the tax return and paying the tax is as follows.
(1) If you submit the “Declaration Naming a Person to Administer the Taxpayer’s Tax Affairs for Income Tax and Consumption Tax” before departure, the due date for filing the tax return and tax payment for the year is March 15 of the following year.
(2) If you leave Japan without submitting the “Declaration Naming a Person to Administer the Taxpayer’s Tax Affairs for Income Tax and Consumption Tax”, you must file the tax return and pay the tax before departure.
Note. The tax office where you must file your return is not determined based on the address of your tax agent but on your place for tax payment (See the “INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE FOR ALIENS” for the place for tax payment.).
上記国税庁HPより引用
If the estimated income tax amount for the year, which is calculated based on your previous year’s income and tax fixed as of May 15 of the year (hereinafter referred to as a “base amount of estimated income tax prepayment”), is ¥150,000 or more, you must make prepayments as a part of income tax for the year.
This system is called estimated income tax prepayment.
The “base amount of estimated income tax prepayment” is calculated as follows.
If the “base amount of estimated income tax prepayment”, the result of (4), is ¥150,000 or more, you need to pay estimated income tax prepayment. The notice of the amount of estimated income tax prepayment is to be sent to you by the district director of the tax office which has jurisdiction over your place for tax payment on or before June 15 of the year.
You must pay one third of the “base amount of estimated income tax prepayment” in each installment. The first installment is to be paid from July 1 to July 31 and the second installment is to be paid from November 1 to November 30.
The amount of estimated income tax prepayment is to be settled by filing the final tax return for the year.
Note. The amount and the period for payment for certain agricultural income earner differ from those mentioned above.
If the estimated income tax amount calculated by you based on the situation as of June 30 of the year is less than the “base amount of estimated income tax prepayment” for the reasons such as: closing or suspension of your business, unemployment, business depression, losses resulting from natural disasters, theft or embezzlement, medical expenses or an increase in the number of dependents, you can submit an “Application for reduction of estimated income tax prepayment” to the district director of the tax office which has jurisdiction over your place for tax payment by July 15.
And if the application is approved by the district director of the tax office, the amount of estimated income tax prepayment will be reduced.
When an application for reduction is only for the second installment, the application should be submitted by November 15 (In this case, you will calculate your estimated income tax amount based on the situation as of October 31 of the year.).
Note. If these due dates fall on Saturdays, Sundays or National Holidays etc., the days following these days will be the due date.
上記国税庁HPより引用
上記国税庁HPより引用
1 Recording withdrawal/deposit slips and transfer slips, etc.
Recording a cashbook and a sales ledger, etc.
Sorting out receipts, invoices, and contracts, etc.
2 Confirming balance of cash and deposits Confirming quantities and deciding prices of inventory assets Calculating depreciation expenses
3 Preparing balance sheet, income statement, and statement of shareholders’ equity, etc.
4 Account closing approved by a shareholders’ meeting, etc. is regarded as “settled account closing.”
5 Adjustment of final return means to make adjustment by addition and subtraction in the appended table 4 of corporation tax return forms.
6 [Due date for filing a final return form] and [Due date for tax payment]
As a rule, filing and tax payment must be made within two months from the day following the account-closing
day. (Note) Interim final return may be required.
上記国税庁HPより引用