英語による会計・税務情報

Real estate income such as from property rental fees, key money, surcharges and renewal charge (excluding income from the land rent (including leaseholds) and house rent) is classified as taxable sales.

不動産所得に係る収入（不動産の賃貸料や権利金、礼金、更新料等）は、借地権等を含む土地の貸付けに係るもの（地代）及び住宅の貸付けに係るもの（住宅家賃）を除いて、課税売上げとなります。

Taxable portion of real estate income

不動産所得に係る収入のうち、課税売上げとなるもの

Assets from inventory consumed by Sole proprietors for personal use is treated as taxable sales based on the prevailing market values for those items. However, a value that is above the purchase price and 50% or more of the prevailing market value (70% for income tax purposes) can be assigned for those items with respect to taxable sales.

なお、個人事業者が棚卸資産を家事のために消費した場合は、通常の販売価額が課税売上げとなります。ただし、仕入価額以上の金額で、通常の販売価額の 50%（所得税では 70%）以上の金額を課税売上げとしてもよいことになっています。

However, the revenue from social insurance medical fees earned by doctors, the revenue earned by obstetricians or midwives for deliveries and proceeds from the sale of commodity vouchers such as merchandise or beer coupons are excluded from taxation and therefore not classified as taxable sales.

ただし、医師の社会保険診療収入や、産婦人科医や助産師等の助産に係る収入、物品切手等（商品券、ビール券等）の販売代金などは、非課税とされていますので、課税売上げとはなりません。

Most business income is classified as taxable sales.

事業所得に係る収入は、ほとんどが課税売上げとなります。

Taxable portion of business income

事業所得に係る収入のうち、課税売上げとなるもの

Also, because such things as insurance benefits and consumption tax refunds are not income received from the transfer or lease of assets or from the provision of services, they are not subject to consumption tax and labeled "untaxable transactions".

また、保険金や消費税の還付金、国や地方公共団体から支給を受ける助成金・給付金などは、資産の譲渡、資産の貸付け及び役務の提供の対価として受け取るものではないため、消費税の課税対象ではありません。これを不課税取引といいます。

In considering the inherent nature of taxation, there are certain items that should not be taxed such as interest income, proceeds from the sale or leasing of land (including leaseholds) or proceeds from the sale of commodity vouchers (merchandise coupons, beer coupons). Also, there are certain business activities considered unsuitable for taxation from a public policy perspective such as the income of doctors derived from social insurance medical fees. These are excluded from taxable sales and labeled as "non-taxable transactions"

税の性格からみて課税対象になじまないもの（受取利息、土地（借地権等を含む）の売却代金・賃貸収入、物品切手等（商品券、ビール券等）の販売代金など）や、社会政策的な配慮から課税することが適当でない取引（医師の社会保険診療収入など）は課税売上げから除かれます。これらを非課税取引といいます。

The following transactions are not applicable to taxable sales.

次の取引は課税売上げに該当しません。

For example, machinery rental fees and proceeds from the sale of machinery, buildings and other business assets are also included in taxable sales in addition to such things as proceeds, from the sale of products, goods, contract work and services.

例えば、商品・製品の販売代金や請負工事代金、サービス料等のほか、機械の賃貸収入や機械・建物等の業務用資産の売却代金なども課税売上げに含まれます。

If a Sole proprietor earns two or more categories of income from among businesses, real estate, and forestry income, the income tax levied based on the income calculated for each category.

事業所得、不動産所得、山林所得などの所得をそれぞれの所得の種類ごとに所得金額を計算した後に、所得税の納付税額を計算します。

The payable consumption taxes must be calculated based on taxable sales and taxable purchases for the taxpayer's entire business without regard to income category. The payable amount of local consumption tax must be calculated based on the payable consumption taxes.

所得の種類にかかわらず、事業者が行う業務の全体を基に、課税売上げや課税仕入れ等の金額を計算し、消費税の納付税額を計算します。更に、消費税の納付税額を基に地方消費税の納付税額を計算します。

In the case you obtain a certificate of tax payment regarding the amount for which grace has been granted during the Special grace period, it will be written to the effect that "you have been granted Special grace under the provisions of Article 3 of the Act on Extraordinary Exception on National Tax Related Laws to Address the Impact of the Novel Coronavirus Disease" in the "Remarks" section of the certificate.

特例猶予の適用期間中に猶予中の税額に関する納税証明書を取得した場合は、「備考」欄に「新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律第３条による納税の猶予中」である旨が記載されます。

You need to pay the tax granted Special grace by the end of the grace period with tax payment slips at a financial institution etc. However, in the case you cannot fully pay the tax during the Special grace period, please contact your district tax office (collection group) since you may be granted other grace depending on your situation if applicable.

納税については、納付書等で猶予期限までに金融機関等で納付していただく必要がありますが、猶予期限までに全額の納付が難しい場合は、納税者の方の状況を十分に伺った上で、他の猶予制度が適用できる場合は他の猶予制度を適用しますので、所轄の税務署（徴収担当）にご相談ください。

In the case where you cannot pay the tax amount during the Special grace period, you may be granted Conventional grace.

特例猶予の期限までに納税が困難な場合も、現行の猶予制度が認められる場合があります

The notification includes the articles relevant to the granted grace.

猶予許可通知書には該当条項が記載されます。

In the case where grace is granted to you, a notification of the grant of grace will be sent to you.

猶予制度が認められると、所轄の税務署から納税者の方に対し、猶予許可通知書が送付されます。

Please download the Application form for tax grace below, and submit it to the tax office (Note 1) which has jurisdiction over your address by the dead line of each grace system (Note 2).

猶予の申請に当たっては、以下に掲載している「猶予申請書」をダウンロードしていただき、各猶予制度の申請期限（注１）までに、所轄の税務署（注２）に申請してください。

How to apply for grace

猶予の申請方法

For inquiries regarding the details of grace system and individual circumstances, please feel free to consult your district tax office (collection group).

また、猶予制度の詳細や個別の事情等についてご相談のある方は、所轄の税務署（徴収担当）にご相談ください。