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