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。

① At the beginning of the business year in which there is no base period, when the corporation meets the definition of a certain case where the newly established corporation is controlled by another party directly or indirectly exceeding 50% of the total amount number or amount of issued shares, etc. of the newly established corporation(hereinafter “specific requirement”).

①その基準期間がない事業年度開始の日において、他の者により当該新規設立法人の株式等の50％超を直接又は間接に保有される場合など、他の者により当該新規設立法人が支配される一定の場合（特定要件）に該当すること。

② Any other party became the basis for determination of specific requirements or any corporation having a special relationship with such other party has taxable sales exceeding 500 million yen for a period corresponding to a base period for the business year of the newly established corporation.

②上記①の特定要件に該当するかどうかの判定の基礎となった他の者及び当該他の者と一定の特殊な関係にある法人のうちいずれかの者の当該新規設立法人の当該事業年度の基準期間に相当する期間における課税売上高が５億円を超えていること。

The amount of income used as the tax base for corporate taxes on income for each taxable year is determined by making the necessary tax adjustments to corporate profits calculated using accounting standards generally accepted as fair and appropriate. Costs and expenses incurred in earning profits are deductible, except in certain exceptional instances (examples provided below).

各事業年度の所得に対する法人税等の課税標準である所得の金額は、一般に公正妥当と認められた会計処理の基準によって算定された企業利益に所要の税務調整をして算定されます。以下に例示した一定の例外的な取り扱いを除き収益の稼得のために発生した原価、経費の額は控除できます。

A Japanese corporation that is a family corporation and meets certain conditions is subject to taxation of retained earnings as well as corporate tax on ordinary income. Taxation of retained earnings is calculated by multiplying the taxable amount of retained earnings (obtained by subtracting the retained earnings deductible from the amount of retained earnings in each business year) by the special tax rate.

同族会社である日本法人のうち一定の法人については、通常の所得に対する法人税に加えて留保金課税の適用があります。留保金課税は、各事業年度の留保金額から留保控除額を控除して算出される課税留保所得金額に特別税率を乗じて算出されます。