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Corporate Tax


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





~ 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.