Section 3. Taxes in Japan

Writer :

NAOKO SATO, Tax accountant, Sato & Akasaki Accounting Office

Editor / Publisher :

Promotion Division, Innovation Department, JETRO

Laws and Regulations on Setting Up Business in Japan Pamphlet

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Section3：Documents businesses are required to submit to authorities

Section3
（Section1) 		Documents Where documents are listed within the URL The competent authorities and relevant web pages
3.3.1
(1.6) 		ブラック ジャック web EstablishmentExternal site: a new window will open See Guidelines 1. ブラック ジャック web establishment National Tax AgencyExternal site: a new window will open
3.3.1
(1.6) 		ブラック ジャック web/Branch Establishment (for submission to Tokyo Metropolitan when establishing an office in Tokyo)External site: a new window will open See "1.ブラック ジャック web Incorporation (example form)" under the "Duties" headline. Tokyo Metropolitan Government Bureau of TaxationExternal site: a new window will open
3.3.1
(1.6) 		Notification about Becoming Foreign Ordinary CorporationExternal site: a new window will open ブラック ジャック webidelines 2. Notification about Becoming Foreign Ordinary Corporation National Tax AgencyExternal site: a new window will open
3.3.10(3)
(1.6) 		Application Form for Approval of Filing Blue ReturnExternal site: a new window will open ブラック ジャック webidelines 6. Application form for Approval of Filing Blue Return National Tax AgencyExternal site: a new window will open
3.4.2
(1.6) 		ブラック ジャック web Establishment/Relocation/Closure of a Salary-Paying OfficeExternal site: a new window will open ブラック ジャック webidelines 10. Notification of Establishment/
Relocation/Closure of a Salary-paying office 		National Tax AgencyExternal site: a new window will open
3.3.10(1)
(1.6) 		Application for Special Provision for Extension of the Due Date for Filing a Final ReturnExternal site: a new window will open ブラック ジャック webidelines 5. Application for Special Provision for Extension of the Due Date for Filing a Final Return Form National Tax AgencyExternal site: a new window will open
3.4.1
(1.6) 		Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income TaxExternal site: a new window will open ブラック ジャック webidelines 11. Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax National Tax AgencyExternal site: a new window will open
3.3.10(1)
(1.6) 		Notification/Application Form for the Extension of Submission Deadline to File Tax Statement (for submission to Tokyo Metropolitan)External site: a new window will open See Tax (Metropolitan Tax) section "2.Notification/Application for Extension of Time to File Tax Statement (example form) " under the "Duties" headline Tokyo Metropolitan Government
Bureau of TaxationExternal site: a new window will open

Materials listed as ‘Reference’ contain samples of documents regarding registration, visa, taxation, personnel and labor matters that are necessary when a foreign company establishes a corporation or other entity in Japan. These documents are not published by competent authorities and therefore are not official. For those who are going through the official procedures, please obtain the latest official documents from the competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.

The information contained in this documents should be used at the reader’s independent discretion. While JETRO makes every effort to ensure the accuracy of the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result of actions based on the information provided in these documents or provided by the external links listed on these pages.

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