Q. Procedures for tax payment in Japan
A. It needs to report the establishment of branch office or Japanese subsidiary to tax offices of prefecture and city counter for national taxation. Representative office is not taxed and has no need to report below.
Receiver | Report | Content |
Tax office | Corporate establishment | Within two months after establishment of Japanese subsidiary |
Becoming foreign general corporation | Within two months after establishment of Japanese branch office | |
Opening of office paying salary | Within one month after opening office paying salary | |
Tax office of Prefecture and city | Establishment of corporation | Immediately after establishment of corporation(or new branch office)
:to the prefectural tax office |
Establishment of corporation | To both prefecture and city government
(in case branch office :report of opening) |