Please note that, when a corporation being a Tax-exempt business files a final return claiming a tax refund, it is basically required to file the “Report on the Selection of Taxable Proprietor Status for Consumption Tax” by the day preceding the first day of the taxable period for which the tax refund is claimed.

免税事業者に該当する法人が、確定申告書を提出して還付を受けようとする場合には、事前に「消費税課税事業者選択届出書」を提出する必要がありますのでご注意ください。