38. Calculation of Japanese Consumption Tax Due 消費税額の計算

消費税額の計算（課税売上、課税仕入、仕入税額控除等）について英語でまとめました（国税庁サイト）。
The table below provides an overview of the method for calculating Japanese consumption tax ("JCT") due, and the definition of taxable sales/purchases for JCT purposes. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

37. Simplified Method for Calculating Creditable Input JCT 簡易課税制度

簡易課税制度について英語でまとめました（国税庁サイト）。
Japan allows certain small and medium-sized enterprises to calculate creditable input Japanese consumption tax ("JCT") in a simplified manner. The table below provides an overview of such simplified method for calculating creditable input JCT. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

36. Online Tax Payment in Japan 電子納税

電子納税（e-Tax）について英語でまとめました（国税庁サイト）。
Japan allows corporations to pay national taxes electronically. The table below provides an overview of such e-tax payment. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

35. Online Tax Filing in Japan 電子申告（e-Tax）

大法人の電子申告（e-Tax）について英語でまとめました（国税庁サイト）。
Japan requires large corporations to electronically file ("e-file") returns for corporate and Japanese consumption tax purposes. The table below provides an overview of e-filing. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

34. Dividend Exclusion in Japan 受取配当等の益金不算入

内国法人と外国法人からの受取配当金の取り扱いについて英語でまとめました（国税庁サイト）。
The tables below provides an overview of the treatment of dividends from Japanese/foreign corporations for Japanese corporate tax purposes. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

33. Blue Form Return Filing 青色申告

青色申告について英語でまとめました（国税庁サイト）。
The table below provides an overview of "blue form return filing" in Japan. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

32. Tax Adjustments in Japan 税務調整事項

税務調整事項について英語でまとめました（国税庁サイト）。
The table below provides an overview of several adjustments for tax purposes in Japan. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

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In Japan, companies make adjustments to income calculated in accordance with J-GAAP ("accounting income") to arrive at taxable income under Corporate Tax Law ("CTL"). These adjustments can be classified into the following three: 

1. Adjustments that must be made on book     

2. Adjustments that may be made on return  

3. Adjustments that must be made on return 

31. Residence and Tax Liability in Japan 居住者、非永住者、非居住者、内国/外国法人

居住者、非居住者、非永住者、内国/外国法人の区分と課税所得について英語でまとめました（財務省サイト）。
The table below provides an overview of Japanese resident, non-permanent resident, non-Japanese resident individuals and corporations and their taxable income. (Source: Ministry of Finance)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

30. Qualified Invoice in Japan 区分記載・適格請求書

適格請求書について英語でまとめました（国税庁サイト）。
An overview of the rate-classified invoice (already in place) and the qualified invoice (effective as of October 1, 2023) for Japanese consumption tax ("JCT") purposes is as described in the table below.

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

29. Three Key Local Taxes on Companies 法人に対する地方税

法人に対する主な地方税について英語でまとめました（国税庁サイト）。
The following are the three key local taxes on corporations in Japan: 

1. Corporate inhabitants tax
2. Corporate enterprise tax (local)
3. Special corporate enterprise tax (national)