Accounting / Tax accounting
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Overview
- Wikipedia
“Tax law” is a field of law that has been developed in Japan since the 1950s, when full-fledged research and education began in the 1950s, following the recommendation of Shaup. The legal system consists of the tax substantive law, the tax procedure law, the tax dispute law and the tax penalization law, according to the taxonomy of Hiroshi Kaneko, a tax law scholar. It was a subject and a compulsory subject for the Certified Public Accountant Exam. ”
- Wikipedia
“The final filing is the Japanese tax filing procedure and refers to the following points in Japan.
- An individual submits a tax return to the tax office that calculates income based on income, expenditure, medical expenses, donations, dependent family status, etc. during the tax period from January 1 to December 31 of the year. , To determine the income tax amount to be paid
- In principle, a corporation must submit a tax return that calculates the income within the taxable fiscal year specified in the Articles of Incorporation to the tax office and determine the amount of corporate tax to be paid.
- Individuals or corporations that are taxable businesses of the consumption tax must submit a tax return that calculates the amount of consumption tax within the taxable period to the tax office and confirm the tax payment amount.
It should be noted that, with the annual renewal of labor insurance, the tax return for the previous year is also called final tax return, but it is omitted here. The following mainly describes the tax return for individual income tax. "
