予定納税と中間納付について英語でまとめてみました。（国税庁サイト）
The below is an overview of estimated corporate tax payment in Japan. (Source: National Tax Agency) For more about Japanese tax and accounting, click HERE:
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Estimated tax payment A corporation whose fiscal period is more than six months and whose final tax of the last fiscal period is more than JPY200,000 must make an estimated tax payment within two months from the end of the six-month period in any of the following methods unless the corporation is in liquidation or reorganization proceedings:
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1. Payment of tax estimated based on the tax of the last fiscal period
File a tax return and pay the "Base Tax Amount" calculated as follows:
Base Tax Amount = (Final tax of last fiscal period) / (No. of months of last fiscal period) x 6
If the Base Tax Amount is JPY100,000 or less, no tax payment is required.
2. Payment of tax calculated based on interim closing for the six-month period
File a tax return and pay tax based on the interim closing of the six-month period. No such tax payment is allowed, however, in either of the following cases:
B. Base Tax Amount < The amount calculated based on interim closing
3. Payment of tax where no estimated/interim tax filing is made
Estimated/interim tax filing is not an obligation, and therefore if a corporation does not submit a tax return for the six-month period, the corporation is deemed to file a return with the Base Tax Amount, and the corporation must pay that tax amount. In such a case, no amendment is allowed.
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