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Tax & Filing

ほうじん法人ぜい税

Corporate Tax

Definition

Corporate Tax is a national tax levied on the income of a corporation for each fiscal year. Tax rates vary by entity type and income amount. A corporate tax return must be filed within 2 months of the fiscal year end.

Examples

法人税の申告期限は事業年度終了後2ヶ月以内です。

The corporate tax (法人税) filing deadline is within 2 months of the fiscal year end.

Related Terms

ほうじん法人

Corporation / Legal Entity

かくてい確定しんこく申告

Final Tax Return

しょうひ消費ぜい税

Consumption Tax

Related Filings & Deadlines

Corporate Tax Return

All domestic corporations must file a corporate tax return based on finalized accounts and pay the tax due. Filing is mandatory even with zero or negative taxable income. An extension is available when the shareholders' meeting cannot be held in time.