Tax Filing Procedures, Municipal Tax, Calculators and International Taxation

A set of official and practical resources covers the mechanics of filing and paying taxes once a business is running. NTA pages explain how a sole proprietor notifies the tax office of a change of registered address, the 源泉徴収票 form employers must issue employees each year showing income and tax withheld, how to request copies of one's own previously filed tax returns, and the recent shift of the small-employer withholding-tax filing deadline from the 10th to the 20th of January. The Tokyo Metropolitan Tax Bureau publishes an instruction guide for the municipal depreciable-assets tax return and a table of municipal income tax brackets. For quick estimates, an unofficial but convenient calculator lets users enter income and deductions to estimate income tax owed, and freee's knowledge base explains the corporate inhabitant tax, a municipal tax levied on companies even when they make no profit. A consulting firm's English blog covers 2024 changes to the consumption-tax exemption rules for new businesses and the treatment of allowances for doubtful accounts, complemented by JETRO's official explanation of the consumption-tax exemption available to new businesses in their first periods of operation. Finally, a Deloitte brochure explains Japan's Controlled Foreign Company (CFC) rules — when income earned by a foreign subsidiary of a Japan-resident company becomes taxable in Japan — and an OECD page explains the Pillar Two global minimum corporate tax affecting large international groups operating in Japan. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2091.htm — notifying the tax office of a sole proprietor's change of registered address. Source: https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/hotei/23100051.htm — the 源泉徴収票 form for income and tax withheld, issued to employees annually. Source: https://www.nta.go.jp/anout/disclosure/tetsuzuki-kojinjoho/03.htm — procedure to request copies of one's own previously filed tax returns. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2505.htm — withholding-tax filing deadline shifted from January 10 to January 20 for small employers. Source: https://www.tax.metro.tokyo.lg.jp/documents/d/tax/R5_shinkokutebiki_1_1 — Tokyo Metropolitan Tax Bureau — municipal depreciable-assets tax return instructions. Source: https://www.tax.metro.tokyo.lg.jp/documents/d/tax/6-4-3b — table of municipal income tax brackets. Source: https://kaikei7.com/zeikin/shotokuzei/ — unofficial online income-tax calculator. Source: https://toma.co.jp/en/blog/jtg/tax-ref-2024-cges-to-ct-exe-rules-for-fe/ — 2024 changes to consumption-tax exemption rules for new businesses. Source: https://toma.co.jp/en/blog/jtg/allowance-doubtful-accounts-japanese-tax-law/ — allowance for doubtful accounts under Japanese tax law. Source: https://www.jetro.go.jp/en/invest/setting_up/section3/page6.html — JETRO's official explanation of the consumption-tax exemption for new businesses. Source: https://www2.deloitte.com/content/dam/Deloitte/de/Documents/Country%20Services%20Group/Brochure-Japanese-Controlled-Foreign-Companies-Rules.pdf — Deloitte brochure on Japan's Controlled Foreign Company (CFC) tax rules. Source: https://www.oecd.org/en/topics/sub-issues/global-minimum-tax.html — OECD page on the Pillar Two global minimum corporate tax. Source: https://www.freee.co.jp/kb/kb-accounting/corporate-inhabitant-tax/ — freee explainer on corporate inhabitant tax, payable even without profit.