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Corporate enterprise tax

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Bookmark of prefectural tax

 

 

  It is prefectural tax imposed by business that corporation performs.

 

 

Person who puts

  • Corporation which establishes offices in the prefecture, and performs business
  • There is fate of representative or manager in association or foundation that is not a juridical person and performs profit-making business   

 

 

Sum to pay

 File of attachment look at "PDFtax rate We open with the other window(PDF: 55.9 kilobytes) of corporate enterprise tax".


 

 Report and the tax payment

 We declare in the prefecture within two months from the next day of day (day of financial statements) of the end for fiscal year and gain.

 But due date of filing return is extended to when we receive extension approval of due date of filing return such as enterprise taxes.


 

 

Local special corporation surtax

 Local special corporation surtax (national tax) is applied from fiscal year to start by September 30, 2019 from October 1, 2008.
 
  • You will go to report payment for the prefecture, but become national tax.
  • Tax burden that added up corporate enterprise tax and local special corporation surtax may not be beyond tax burden of corporate enterprise tax before revision. 

   

Person who puts

 Person who puts corporate enterprise tax (income percent or income percent)

   

 

Sum to pay

 File of attachment look at "PDFtax rate We open with the other window(PDF: 38.5 kilobytes) of local special corporation surtax".

 

 

 Report and the tax payment

 Local special corporation surtax declares in conjunction with corporate enterprise tax in the prefecture and gains.

 

 

 

 

Special corporation enterprise tax

 Special corporation enterprise tax (national tax) is applied from fiscal year to start after October 1, 2019.

 
  • You will go to report payment for the prefecture, but become national tax.
  • Tax burden that added up corporate enterprise tax and special corporation enterprise tax may not be beyond tax burden of corporate enterprise tax before revision. 

  

Person who puts

 Person who puts corporate enterprise tax (income percent or income percent)

 

   

Sum to pay

 File of attachment look at "PDFtax rate We open with the other window(PDF: 42.1 kilobytes) of special corporation enterprise tax". 
 

 

 Report and the tax payment

 Special corporation enterprise tax declares in conjunction with corporate enterprise tax in the prefecture and gains.

 

 

Submission, references such as reports about corporate enterprise tax, local special corporation surtax, special corporation enterprise tax

 Saga Prefectural Taxation Office taxation Lesson 1 direct tax charge

 〒849-0925 8-1, Hacchonawatemachi, Saga-shi

  Phone number 0952-30-3168

  Fax 0952-33-4628

  E-mail address sagakenzei@pref.saga.lg.jp
 

 

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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.