Other
その他
Overview
This category includes taxes and procedures not classified elsewhere, such as individual business tax (個人事業税). Individual business tax is a prefectural tax levied on sole proprietors whose business income exceeds ¥2.9 million. If you have filed your income tax return, no separate filing is required. Payment is made in two installments in August and November.
Key things to know
• Individual business tax (個人事業税) applies when business income exceeds ¥2.9 million • Paid in two installments (August and November) • No separate filing is needed if the income tax return has been filed • A payment slip is sent by the prefectural government • Tax rates vary by business type (3-5%)
Related dates
10 dates — Other
Annual General Meeting of Shareholders定時株主総会
ReminderNotification of Incorporation — Prefectural (法人設立届出書)法人設立届出書（都道府県）
DeadlineNotification of Incorporation — Municipal (法人設立届出書)法人設立届出書（市区町村）
DeadlineCorporate Number (Auto-assigned) (法人番号)法人番号（自動付番）
ReminderGBizID Registration (GビズID)GビズID登録
e-Tax Registration (e-Tax利用開始届出)e-Tax利用開始届出
eLTax Registration (eLTax利用開始届出)eLTax利用開始届出
e-Gov Account Setup (e-Gov)e-Gov アカウント作成
Electronic Certificate for Commercial Registration (商業登記電子証明書)商業登記電子証明書（任意）
DUNS Number Registration (D-U-N-S番号)D-U-N-S番号取得（任意）