Filings, Assessments, Penalties

This pages summarizes articles on corporate tax administration including tax filings, tax assessments and interest and penalties. Articles below explain time limits, procedures and issues arising in this area.

Given how critical it is in Japan to complete procedural matters properly and meet required time limits it is essential that taxpayers get advice from qualified professionals on these matters rather than relying on this site!

Articles on filings, assessments and other matters

Corporations, carry back of tax losses

Corporations, carry back of tax losses

06/10/2010 • In principle the Japanese tax system allows the carry back of tax losses to a prior tax year.   Regrettably however such loss...Read More

“Blue form” filing status

06/08/2010 • This post gives an overview of the role of the "blue form tax return" in the Japanese tax system. ...Read More

Japanese corporation tax - basic FAQs

Japanese corporation tax – basic FAQs

03/24/2010 • This article has a selection of FAQs around basic Japanese corporate taxation together with links to more detailed articles for...Read More

Corporation tax - summary of national tax rates/法人税・税率・国税

Corporation tax – summary of national tax rates/法人税・税率・国税

03/06/2010 • Please check this table for the Japanese rate of national tax for years from 1985 to the present day for...Read More

Corporations - penalties and interest

Corporations – penalties and interest

03/05/2010 • Outline – Japanese tax interest and penalties This post discusses types of interest and penalties – or futaizei/f付帯税- under Japanese tax...Read More

Time limits, revised returns, request for assessment

Time limits, revised returns, request for assessment

02/08/2010 • Penalties for failure to file tax returns and requests for tax repayment in Japan are heavy and the rules themselves...Read More

Corporations - secondary tax liabilities

Corporations – secondary tax liabilities

02/03/2010 • There are a number of routes in Japan by which a company may end up liable to meet another company's...Read More

Corporations - statute of limitations

Corporations – statute of limitations

02/01/2010 • One of the most commonly asked questions in Japanese tax due diligence or risk assessment (including FIN48) is how the...Read More