◎ National corporation tax purpose ◎
※ All the below documents should be filed to the national tax office.
1. Notification of Corporation Establishment
（Filing Due Date） Within 2 months after the date of establishment
2. Application for Approval of Filing Blue Return
（Filing Due Date）
Before the earlier date of the followings;
① Three months after the date of establishment
② The end of the first fiscal year
・ If your company applies for filing blue form tax return, the certain tax benefits will be applicable such as tax loss carry-forward for 9 years (10years from 2018.4 on), etc.
・ Your company needs to maintain accounting records and local books to utilize the blue form return.
3. Notification of Depreciation Method for Depreciable Assets (if necessary)
(Filing Due Date) The end of the first fiscal year
・In the case that your company has not notified a tax office of its choice, the legal depreciation method should be applied.
4. Notification of Inventory Asset Valuation Method (if necessary)
(Filing Due Date)
Deadline for submission of a final tax return form for the first term from establishment
・ In the case that your company has not notified a tax office of its choice, the most recent purchase price method should be applied.
to be continued…