Mandatory electronic filing for large corporations: covered entities, covered documents, and the paper-filing exceptionBig companies must file their taxes over the internet
Corporate tax and consumption tax returns of corporations whose capital exceeds JPY 100 million must be filed through e-Tax. The e-Tax guidance page sets out which corporations are covered, which procedures are covered, the covered documents including attachments, and the approval needed for exceptional paper filing.Big companies, such as those with capital of more than JPY 100 million, must send their tax returns over the internet instead of on paper. But if the internet system is really unusable because of a line failure or a disaster, they can file on paper if they get permission beforehand.
- ○Applies: Domestic corporation with capital or similar amount over JPY 100 million at the start of the business year
- ○Applies: Consolidated-group corporation, mutual company, investment corporation or special purpose company
- ×Does not apply: Foreign corporation
- ×Does not apply: Unincorporated association
- 1. CheckLook at whether capital is over JPY 100 million on the first day of the business year
- 2. File onlineIf it is, send the return through e-Tax
- 3. AttachmentsSend the documents that go with the return online too
- 4. Just in caseIf the system cannot be used because of a failure or disaster, get the tax office head's approval first and file on paper