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)
|
|
Details |
|
What's "blue
form filing"? |
A system under
Japanese Corporate Tax Law ("CTL") that requires taxpayers to
maintain certain books and documents and correctly keep records of, and
document, daily transactions in these books and documents in accordance with
CTL in exchange for certain tax benefits or special treatment. |
|
Requirements |
1. Maintain certain (i.e.,
legally required) books and documents and keep records of, and document,
daily transactions in these books and documents. 2. Submit an
application to the tax office and obtain approval beforehand |
|
Benefits |
Corporate Tax Law - Utilization of net
operating loss (“NOL”) carryforwards for 10 years - A corporate tax
refund through NOL carryback - Additional
requirement for the tax office to investigate books and documents before issuing
a correction of tax - Inclusion of reasons
for correction of tax on a correction notice - Prohibition of
presumptive taxation Special Measures Tax Law - Accelerated
depreciation - Deduction of
provision for reserves - Special corporate
tax credits - Additional tax
deductions - Immediate write-off
of small depreciable assets by small and medium-sized enterprises |
|
Approval process |
A. General Submit an application to the tax office in
the place of tax payment before the beginning of the fiscal year for which
the company wishes to file blue form returns B. A new company A new company which wishes to file a blue
form return for its first fiscal year must submit an application before the
earlier of the following: - The date three
months after the establishment - The end of the first
fiscal year |
|
Deemed approval |
An application for
blue form filing is deemed to be approved if no approval or denial in writing
is notified to the taxpayer by the end of the fiscal year for which the
application is filed. |
|
Denial of
application |
Application for blue
form filing is rejected if any of the following applies: A. The company does not maintain the books or documents,
or keep records of, or document, daily transactions in these books or documents
as required by the law. B. It is reasonable to believe that the books or documents
conceal or falsify records or facts. C. The company files an application within a year from the
date on which the company is notified of the revocation of approval or files
for the withdrawal of approval. D. The company files an application within a year from the
date on which approval for tax consolidation related to the company is revoked.
|
|
Revocation of
approval
|
The tax office may
revoke approval if any of the following applies. The revocation and the disallowance
of benefits apply retrospectively from the fiscal year in which the event occurs:
A. The company does not maintain the books or documents,
or keep records of, or document, daily transactions in these books or documents
as required by the law. B. The books or documents do not follow instructions
from the tax office. C. It is reasonable to believe that the books or documents
conceal or falsify records or facts. D. The company does not file a final tax return by the
filing deadline. E. An event similar to any of the events A to D occurs and
therefore approval for tax consolidation related to the company is revoked. |
0 件のコメント:
コメントを投稿