Corporate taxpayers in Japan are usually required to file Corporation tax returns, Inhabitant tax returns, Enterprise tax returns, Consumption tax returns and Depreciable asset tax returns annually. Corporation tax is income tax levied by the national government. Inhabitant tax is income tax levied by prefectural governments and municipal governments. Enterprise tax is another income tax levied by prefectural governments. A corporate taxpayer must file national and local corporation tax returns within two months from the end of its business year. However, a one-month extension is allowed if an application is filed with the tax office. These corporate income tax returns may be filed either electronically or by paper.
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