英語による会計・税務情報

However, if it is recognized you had unavoidable reasons why you could not apply for Special grace for the taxes which were due by February 1, 2021 by their due date, you may apply for Special grace after the due date. Please consult your district tax office (collection group) about how to apply, etc.

ただし、令和３年２月１日までに納期限が到来する国税で、その納期限までに申請書を提出できなかったことについて、やむを得ない理由があると認められるときは、納期限後でも申請できますので、申請方法等については、所轄の税務署（徴収担当）にご相談ください。

Special Grace of Tax Payment (Special grace) which was established following enactment and enforcement of the "Act on Extraordinary Exception on National Tax Related Laws to Address the Impact of the Novel Coronavirus Disease" on April 30, 2020 has ended on February 1, 2021.

令和２年４月30日の新型コロナ税特法の成立・施行により創設された「納税の猶予の特例（特例猶予）」は、申請期限である令和３年２月１日をもって終了いたしました。

Application dead line for Special grace

特例猶予の申請期限

Methods of tax payment are followings: (1) defer payment for one year; or (2) make installment payment during the grace period depending on the taxpayer's financial resources.

納税の方法は、猶予の種類により、①１年間据え置かれる場合、②猶予期間中に分割納付をする場合があります。分割納付をする場合は、納税者の資力に応じて対応します。

There are (1) Grace of asset conversion (Article 151 and 151-2 of the National Tax Collection Act) and (2) Grace of tax payment (Article 46 of the Acts on General Rules for National Taxes).

猶予制度には、1換価の猶予（国税徴収法第151条及び第151条の２）と2納税の猶予（国税通則法第46条）があります。

Grace system for national taxes is that taxpayers will be granted grace of tax payment for up to one year by applying to the tax office if taxpayers are in special circumstances such as they are likely to face difficulty continuing business or maintaining standard of living by paying the national tax in a lump sum, or they have lost their assets due to disasters (Note).

国税の猶予制度は、一時に納税をすることにより事業の継続や生活が困難となるときや、災害で財産を損失した場合などの特定の事情があるときは、税務署に申請することで、最大１年間、納税が猶予される制度です（注）。

What is Grace system?

猶予制度とは

For taxpayers who face difficulty paying their national tax due to the influence of the novel coronavirus disease (COVID-19)

新型コロナウイルス感染症の影響により納税が困難な方へ

However, if the person you inherited from filed a blue return, please submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of your address within four months following the day on which the taxpayer learned about the beginning of inheritance, which is the due date for submitting the quasi-final tax return due to the decedent's death (or by the date deemed to have been approved for the blue return, if the due date comes after the said date).

しかし、青色申告をしていた被相続人の業務を承継した場合は、被相続人の死亡による準確定申告書の提出期限である相続の開始を知った日の翌日から4か月以内（ただし、その期限が青色申告の承認があったとみなされる日後に到来するときは、その日）までに「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

If the operation was succeeded after January 16 of that year, please submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of your address within two months from the date of succession of operation.

その年の1月16日以後に業務を承継した場合は、業務を承継した日から2か月以内に「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

In the case of succeeding operation by inheritance

相続により業務を承継した場合

Please submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of your address within two months from the date of commencement of operation.

業務を開始した日から2か月以内に「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

In the case of commencing new business (for operations started after January 16 of that year)

新規開業した場合（その年の1月16日以後に新規に業務を開始した場合）

New applicants for the blue return must submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of their address by March 15 of that year.

新たに青色申告の申請をする人は、その年の3月15日までに「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

In addition, if the taxpayer had filed the blue return in the preceding year, instead of carrying over the net loss, he/she can carry back such loss to the year preceding the year in which it occurred, and receive income tax refund for the previous year.

また、前年も青色申告をしている場合は、純損失の繰越しに代えて、その損失額を生じた年の前年に繰り戻して、前年分の所得税の還付を受けることもできます。

When there is a loss (deficit) in business income, etc., and if there is an amount that cannot be fully deducted even if provision for aggregation of profits and losses is applied (i.e., net loss amount), such loss may be carried over for the next three years from the following year and deducted from the income amount for each respective year.

事業所得などに損失（赤字）の金額がある場合で、損益通算の規定を適用してもなお控除しきれない部分の金額（純損失の金額）が生じたときには、その損失額を翌年以後3年間にわたって繰り越して、各年分の所得金額から控除します。

Carry-over and carryback of net losses

純損失の繰越しと繰戻し

With respect to the estimated amount of loss due to certain reasons such as bad debts or the like, it can be recorded as allowance of uncollectible receivables up to the limit of the respective reason (individual assessment). In such a case, loans that form the basis of the calculation of the amount to include in the necessary expenses are excluded from the total amount of book value in the collective assessment.

貸金のうち、貸倒れその他これに類する一定の事由による損失の見込額については、それぞれの事由に応じた限度額までを、貸倒引当金勘定に繰り入れることができますが（個別評価）、その際必要経費に算入された金額の計算の基礎となった貸金は一括評価を行う帳簿価額の合計額から除かれます。

Blue return filers who are engaged in business that generates business income can record the estimated amount of loss in accounts receivables and loans arising from the execution of the business as allowance of uncollectible receivables. If the amount is less than 5.5% of the total book value of the loan at the end of the year, it can be treated as necessary expense. However, in the case of financial business, 3.3% is applied instead (collective assessment).

事業所得を生ずべき事業を営む青色申告者で、その事業の遂行上生じた売掛金、貸付金などの貸金の貸倒れによる損失の見込額として、年末における貸金の帳簿価額の合計額の5.5パーセント以下の金額を貸倒引当金勘定へ繰り入れたときは、その金額を必要経費として認めるというものです。ただし、金融業の場合は 3.3パーセントになります（一括評価）。

Allowance of uncollectible receivables

貸倒引当金