It is prefectural tax to suffer from for among business that individual runs particularly business (legal type of industry) established in law. Legal type of industry has 70 business types now.
Person who puts
Person who establishes office, office in the prefecture, and performs the next business
|| Type of industry|
|The first kind business (37 types of industry)
||Money loan business
||Article loan business|
|Real estate loan business
||Electric supply business
||The earth and sand collection business|
||The transport handling business
||Ship teikei ground business|
||Parking lot business
|The publishing business
||The hotel business|
||Public bath business (thing except the third kind business)|
|Drama performance business
||Game center business
|Product transactions business
||Real estate buying and selling business
||Ceremonial occasion business
|The second kind business (3 types of industry)
||Firewood and charcoal manufacturing industry|
|(when annual working days of family and relative living together exceed a half of the whole, it does not take)|
|The third kind business (30 types of industry)
||Anma, business to swell, and to be similar to medical profession such as moxacautery
||Master of shoeing business|
||Judicial scrivener business
||Administrative scrivener business
||Notary public business|
|Patent attorney business
||Licensed tax accountant business
||Certified public accountant business
||Registered accountant business|
|Social insurance consultant business
||Design director business
||Real estate connoisseurship|
||Accomplishments teacher business
||Public bath business (public bath)
||Dental hygienist business
||Dental technician business|
||Land and house investigator business
||Marine procedure commission agent business
||The print plate-making work|
The amount of a tax calculation method
1. Proprietor deduction 2.9 million yen a year
2. Carry over (limited to blue return taxpayer.) of loss
We can subtract loss of business for three years from the next year when we accrued.
3. Carry over of loss of business assets suffering from disaster
We can subtract even person (white filer) who does not correspond to 2 for three years from the next year in year when loss occurred in property put into business about damaged part by disasters such as earthquake disaster, storm and flood damage, fire among losses of business income.
4. Carry over of transfer loss subtraction and transfer loss of property put into business
About the amount of loss that occurred because we assigned machine, tool, vehicle which we used for business, we can subtract in calculation of income by business.
In addition, we can subtract for three years from the next year when we cannot subtract about blue return taxpayer.
※Blue return taxpayer: Person who received approval of tax practice government agency in people with real estate, business, forestry income
Report and the tax payment
(1)Please report income of the previous year to prefectural tax office every year by March 15.
(2)Please report for less than one month (if you stop business by the death less than four months) from day when person who stopped business halfway of year stopped.
(3)When tax return of income tax and report of citizen of prefectural tax, municipalities tax are submitted, it is not necessary to submit report of personal enterprise tax.
In this case, please fill in pertinence matter of column of "matter about residence tax, enterprise tax" of tax return of income tax and column of report of citizen of prefecture, municipalities tax by all means.
2. The tax payment
We divide into twice of November by the tax payment office action sent by prefectural tax office in August and put in prefecture. But person who is with 10,000 yen or less of tax amount puts in full in August.