2019 INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE
| Content | Page | Size（KB） | |
|---|---|---|---|
| Front Cover | (PDF/357KB) | ||
| 1 Introduction | 1- 1 Flow of final return procedures | 3-4 | (PDF/409KB) |
| 1- 2 What is the final return ? 1- 3 Taxpayers and the scope of taxable income |
5-9 | (PDF/368KB) | |
| 1- 4 Types of Income & Taxation Methods | 10 | (PDF/191KB) | |
| 1- 5 Who need to file? | 11 | (PDF/290KB) | |
| 1- 6 Who receive a tax refund? | 12 | (PDF/210KB) | |
| 1- 7 Place for Tax Payment | 13 | (PDF/236KB) | |
| 2 How to Fill out Your Final Return | 2- 1 Cautions for filling in the return form 2- 2 Form B (Page 1 and 2) |
14-15 | (PDF/468KB) |
| 2- 3 STEP 1 Name and address, etc. | 16-17 | (PDF/272KB) | |
| 2- 4 STEP 2 Amount of earnings etc. / Amount of income | 18-25 | (PDF/501KB) | |
| 2- 5 STEP 3 Deductions from income | 26-40 | (PDF/839KB) | |
| 2- 6 STEP 4 Calculating your tax | 41-48 | (PDF/448KB) | |
| 2- 7 STEP 5 Other items regarding the Page 1 | 49 | (PDF/248KB) | |
| 2- 8 STEP 5 Notification of postponement of tax payment 2- 9 STEP 5 Where to receive your refund |
50 | (PDF/567KB) | |
| 2-10 STEP 6 Items about inhabitant taxes and enterprise taxes regarding the Page 2 | 51-55 | (PDF/584KB) | |
| 3 Information good to know about filing tax return & payment of tax | 3- 1 Taxation methods for the interest income and the dividend income | 56-57 | (PDF/278KB) |
| 3- 2 How to calculate the retirement income 3- 3 For those who suffered from disasters |
58 | (PDF/223KB) | |
| 3- 4 In Case Tax Payment is Delayed 3- 5 In Case of Mistakes on a Tax Return 3- 6 Estimated Income tax etc. prepayment and Application for reduction of estimated tax prepayment 3- 7 Obligation to file consumption tax return and necessary report |
59-60 | (PDF/458KB) | |
| 3- 8 Report of Assets and Liabilities / Report of Foreign Assets 3- 9 Special measures provided by international tax treaties etc. |
61 | (PDF/293KB) | |
| 3-10 Notice to those leaving Japan during 2019 | 62 | (PDF/189KB) | |
| 3-11 Notification of Tax Agent for income tax / consumption tax | 63 | (PDF/369KB) | |
| 3-12 Notification 3-13 Notification from Local Governments |
64-65 | (PDF/391KB) | |
| 4 Documents to be attached or presented | 66-68 | (PDF/294KB) | |
| 5 Application (notification of change) for tax payment by transfer account | 69 | (PDF/1,530KB) | |
| How to Fill out the tax payment slip | 70 | (PDF/457KB) | |
| 6 Return form for draft | 71-72 | (PDF/403KB) | |
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