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National Tax Administration System
Main Features of Japanese Taxes National and Local
14 other sections not shown
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accounting period assessment income tax blue return book value business income capital surplus corporation tax decedent depreciation District Tax Office dividends dividends income domestic corporation employees employment income enterprise tax exempt expenses family corporation final return fixed assets foreign corporation foreign tax credit foreign taxes gains of land gift tax heir Income Tax Convention individual inheritance tax Japan Japanese Income Tax land and buildings less liquidation income long-term capital gains loss March 31 merger municipality nonresident ordinary income amount paid Payer permanent establishment prefecture prepayment progressive tax Recipient refund Remuneration resident respect to land retained earnings retirement allowances retirement income shareholder short-term capital gains special deduction spouse tax amount tax credit tax haven tax is levied Tax Law tax liability tax on liquidation tax on ordinary tax rate tax treaties taxable amount taxable assets taxable ordinary income taxation taxpayer undistributed profits withholding income tax withholding tax