the Base Period for corporations is the second preceding business year before the Taxable Period

法人の場合はその事業年度の前々事業年度

Corporations who have not selected to apply the Simplified tax system, or corporations who have selected to apply the Simplified tax system but whose taxable sales during the base period (the second preceding business year) are over 50 million yen, are not permitted to file a return using Simplified tax system. In this case, please refer to “For Corporations - A Guide to Prepare Consumption and Local Consumption Taxes Return Form (General Form)” instead.

簡易課税制度を選択していない法人又は簡易課税制度を選択していても基準期間（前々事業年度）の課税売上高が5,000万円を超える法人は簡易課税制度を適用して申告を行うことはできませんので、「法人用消費税及び地方消費税の申告書（一般用）の書き方」をご利用ください。

However, a corporation whose taxable sales (including Tax-exempt sales) during the base period for this tax return (the second preceding business year) is 10 million yen (annual equivalent) or less is regarded as a Tax-exempt business and therefore is not required to file a final tax return.

ただし、この申告に係る課税期間の基準期間（前々事業年度）における課税売上高（免税売上高を含みます。）が1,000万円（年換算額）以下の法人は免税事業者に該当しますので、確定申告書を提出する必要はありません。

However, even in such a case where the taxable sales during the base period is 10 million yen or less, if the taxable sales during a specified period (6-month period from the beginning of the preceding business year) exceeded 10 million yen, the corporation is regarded as a Taxable Person and therefore is required to file a final tax return. Alternatively, the criteria of 10 million yen for a specified period can be judged by using the total amount of salary and related payments, instead of using the amount of taxable sales.

基準期間における課税売上高が1,000万円以下であっても、特定期間（その事業年度の前事業年度開始の日以後６か月の期間）における課税売上高が1,000万円を超えた場合は、課税事業者となりますので、確定申告書を提出する必要があります。なお、特定期間における1,000万円の判定は、課税売上高に代えて、給与等支払額の合計額により判定することもできます。

A corporation who has no base period but whose amount of capital stock or capital contributions at the beginning of the business year is 10 million yen or more and a corporation who has submitted the “Report on the Selection of Taxable Proprietor Status for Consumption Tax” is regarded as a Taxable Person and therefore is required to file a final tax return.

基準期間がない法人でその事業年度の開始の日の資本金の額又は出資の金額が1,000万円以上の法人及び消費税課税事業者選択届出書を提出している法人は課税事業者となりますので、確定申告書を提出する必要があります。