Overview

Corporate tax (法人税) is a national tax levied on the income earned by corporations such as Kabushiki Kaisha (KK) and Godo Kaisha (GK) during their fiscal year. The corporate tax return also covers corporate resident tax (法人住民税) — both prefectural and municipal — and corporate enterprise tax (法人事業税). The final return must be filed and taxes paid within 2 months of the fiscal year-end.

Key things to know

• The final return is due within 2 months of fiscal year-end • An interim return is required if prior year corporate tax exceeded ¥200,000 • Corporate tax, resident tax, and enterprise tax are filed to separate offices • A 1-month extension of the filing deadline may be available in certain cases • Filing is required even in loss years (to carry forward net operating losses (欠損金の繰越控除))

Related dates