Corporate Tax
法人税
Outline of Corporate Income Taxation法人所得課税の概要
法人の活動から生じる所得に対して、日本で課税される税金には、法人税（国税）、地方法人税（国税）、法人住民税（地方税）、事業税（地方税）、特別法人事業税（国税。ただし申告・納付は事業税とともに地方自治体に対して行う）（以下「法人税等」という）があります。法人税（国税）は、一般に公正妥当と認められた会計処理の基準によって算定された企業利益に所要の税務調整をした所得に対して法人税率を乗じて算定されます。法人住民税、事業税（特別法人事業税を含む、以下同じ）の課税対象となる所得の範囲、課税所得の算定は一定の例外的取り扱いを除き、法人税の取り扱いに従うこととされています。法人住民税については所得に対する税の他に、資本等の金額及び従業員の数を課税標準とした均等割課税が行われます。また、事業税については資本金 1 億円超の法人を対象として外形標準課税がされます。
The taxes imposed on the income from corporate activities in Japan include corporate tax (national tax), local corporate tax (national tax), corporate inhabitant tax (local tax), business tax (local tax) and special corporate enterprise tax (national tax. However, its tax return is filed and its payment is made to the local government together with the business tax.) (hereinafter collectively called the “Corporate Taxes”). The scope and calculation method of the taxable income relating to the corporate inhabitant tax and the business tax (including the special corporate enterprise tax; The same applies hereinafter.) are subject to the handling of the corporate tax, except for a certain special handling. In regard to the corporate inhabitant tax, in addition to the tax on income, the taxation on per capita basis applies to a corporation in accordance with the amount of its capital, etc. and the number of its employees as the tax base. Concerning the business tax, the size-base business taxation applies to a corporation with its capital amount exceeding one hundred million (100,000,000) Japanese Yen.
The amount of income as the tax base for the Corporate Taxes relating to the income of each business year is calculated by making required adjustments to the corporate profits calculated in accordance with the generally accepted accounting standards.
Measures for Settlement of Accounts and Filing of Corporate Income Tax Returns決算・法人所得申告対策
～月々の入力から決算・法人税申告作業まで～
法人の帳簿作成作業は、一つ一つの取引から生じる仕訳作業（消費税や取引の内容確認など）から始まり、決算時における棚卸在庫の確認や現預金や売掛金・買掛金、未払費用、銀行からの借入金などの残高確認作業、固定資産などの減価償却の計算などの決算作業を行い、適正な財務諸表（貸借対照表・損益計算書など）を作成いたします。その財務諸表を活用して、法人税の確定申告書を作成いたします。法人に課せられた年末調整や償却資産税の申告などのその他申告作業もご支援いたします。
～日々の取引一つ一つを正確かつ適切に理解することから～
適正な決算を行うための出発点は、日々の取引を適正かつ正確に把握することです。そのためには、毎月の取引を適正に仕訳を行い、早期に確認を行うことが必要となります。仕訳を通して日々のコミュニケーションをしっかりと進めていくことが重要となります。これら日々の取引の把握が、適正な法人税申告につながります。
~ From monthly account entries to settlement of accounts to filing of corporate tax returns ~
The bookkeeping of a corporation begins with the journalization of each transaction (confirmation of consumption tax and the details of the transaction, etc.), proceeds to confirmation of the inventory, confirmation of the balance of various accounts such as cash, deposits with banks, trade accounts receivable, trade accounts payable, accrued expenses and borrowings from banks at the time of the settlement of accounts, calculation of depreciation of fixed assets and finally reaches the preparation of appropriate financial statements (balance sheets, profit and loss statement, etc.). We prepare tax returns of corporate tax by using the financial statements. We also support the year-end adjustment required for corporations as well as the filing of depreciable assets tax return and other tax return.
~ Understanding each daily transaction accurately and appropriately ~
The starting point of appropriate settlement of accounts is to grasp each daily transaction properly and accurately. For this purpose, the appropriate journalization and early confirmation of monthly transactions are required. It is important to certainly promote daily communication through the journalization. Grasping those daily transactions leads to the proper filing of corporate tax returns.
Grasp of Current Situations現状把握
- どのような商製品またはサービスを提供しているのか？これらの取引を行うための仕入先・関係企業などの取引条件などを確認します。
- 現状を把握することから適正な法人所得税の申告と納付及び納税対策を提案いたします。
- We confirm what products or services you are providing as well as the terms and conditions of the agreements or contracts with your suppliers or business partners, etc. for such transactions.
- After grasping your current situations, we make proposals to you proper filing and payment of corporate income tax returns as well as tax planning.
Our Proposalsご提案
- 損益予算を作成し、当期売上・利益などを予測し、行動計画を作成いたします。行動計画通りに行動し、損益予算通りに会社が行動できているか？相違しているならば、何が予定通り行われていないのか？を毎月把握していきます。本作業を通して、会社の将来を一緒に考え、納税設計を行い、法人税額を把握していきます。
- We prepare profit-and-loss budgets, forecast sales and profits for the current term and formulate action plans. Thereafter, we grasp monthly whether you have been taking actions in accordance with the action plans and profit-and-loss budgets as well as the reasons for differences between such plans or budgets and the results if such plans or budgets have not been achieved or met. Through these services, we consider the future of your company together with you, create tax plans and grasp the amount of corporate tax.