What about corporate blue filing? About the procedure of "application for approval of blue declaration"
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Now, I will explain the procedure and application deadline required to receive approval for the blue declaration.
There are various types of procedures related to establishing a company.Once you apply for registration, it's not over, and there are various things after that ... → Continue reading
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Blue return(Aoi Roshinkoku) is a regular bookkeeping (Aoi Roshinkoku)Double entry bookkeeping) Or enter the books based on simple bookkeeping (individuals only) and from that bookkeepingincome tax(Income from real estate-Business income-Forestry income)as well asCorporate taxIs to calculate and declare.A filing method that is not a blue filingWhite declarationSay.
This name comes from the fact that we originally filed using the blue tax return form,2001Income tax returns after (13) are no longer blue. In corporate tax returns, the front cover (Appendix XNUMX except OCR paper) is still blue. However, each tax law has a blue return declaration, and in practice it is also called a blue return.
1949(Showa 24) Japanese tax report (so-called "Shoup Recommendation)) was enforced based on the blue declaration system. at that timeColumbia UniversityWas a professor ofKarl ShoupHowever, while visiting Japan for about four months, when I asked a Japanese person, "How do Japanese people perceive blue?", "Blue is a pleasant color. Like a blue sky." It is said that the color has been changed to blue after receiving the answer, "It has a neat color."
The government encouraged the provision of books and documents,Tax return systemFor the purpose of spreading theTax Special Measures ActVarious benefits are provided in such places.In addition, blue tax returns meet certain requirements and are subject to prior approval from the tax office.White declarationCalled.
Those who can report in blue
Income from real estate-Business income-Forestry income(Commonly known as Fujisan)Individualas well as the Ltd.Such asCorporationHas jurisdiction over each approval application deadlineTax officeCan be done with the approval of the chief (Income tax lawArticle 143,Corporate tax lawArticle 121). Unless the blue declaration has been canceled in the past, the blue declaration will be approved if the approval application form is submitted by the deadline below.
Taxpayers who have received the blue tax return are obliged to keep the book and book it. In addition, even if the approval was once obtained, the applicant did not comply with the obligation to save books such as books, made a considerable false entry, and did not submit the declaration within the deadline (Corporate taxApproval of blue declaration may be revoked in cases such as (only).
Blue deadline approval application deadline
In the case of an individual, until March 3 of the year in which the blue tax return is to be filed (if a new business (business) is started after January 15 of that year, 1 from the start date of that business). Within a month).However, if the business of the decedent who has been approved for the blue declaration is succeeded by inheritance, it will be within the following period depending on the time of the day when the inheritance started (the day of death).
- Within 1 months from the date of death, if the date of death is from January 1st to August 8st of the year
- If the date of death is September 9st to October 1st of the year, until December 10st of the year
- If the date of death is November 11st to December 1st of the year, until February 12th of the next year
If the deadline for submission falls on Saturdays, Sundays, and public holidays, the next day will be the deadline (income tax only).
For corporations, until the day before the start of the business year in which you intend to submit your tax return by blue tax return. However, in the case of the business year to which the day of establishment of an ordinary corporation or cooperative, etc. belongs, it shall be until the day before three days have passed since the day of establishment or the end of the business year, whichever comes first. ..
Benefits of blue declaration (individual)
Blue tax special deduction for income tax
Select one of the following two types.In principle, regular bookkeeping is used, and corporations are only regular bookkeepers.
- Regular bookkeeping: 65 yen for real estate income earners (limited to business scale) and business income earners who are bookkeeping based on the "regular bookkeeping principle" (electronic filing or electronic bookkeeping after 2020) 55 yen for non-blue filers) Special deduction
- Simple bookkeeping: 10 yen special deduction for those who do not fall under the principle of regular bookkeeping but who do bookkeeping by simple bookkeeping (real estate income earners, business income earners, forest income earners)
For simple bookkeeping, there is no need to create a balance sheet.For simple bookkeeping, the details of the contents to be described in "How to book books" of the National Tax Agency are written...For simple bookkeeping, it is necessary to create the following five types of books.
- Cash account book-List cash in and out
- Accounts receivable
- Accounts payable-list purchases
- Expense book-List expenses other than purchasing
- Fixed asset ledger
Small-scale depreciable assets exception
Less than 30 yenDepreciationFor assets, it is permitted to carry out the necessary cost or deduction for the entire acquisition price under certain conditions. However, it is limited to those that have been used for the year of acquisition, and the annual cumulative amount is limited to 300 million yen.
Blue business salary
In income tax, the salary paid to the same livelihood family is not recognized as a necessary expense in principle, but the proper salary paid by the blue filer to the blue business full-time employee is allowed within the range of prior notification (the white filer is There is a full-time deduction).
Allowance for doubtful accounts
Net loss carry-forward deduction and carry-back refund
For individual blue filers, the net loss can be carried forward for three years from the following year.In addition, if the previous year is also a blue declaration, you can receive a carry-back refund of the previous year's income tax..
Special case of income calculation by cash basis
If you meet all of the following conditions, you can file on a cash basis instead of an accrual basis...In the accrual basis, it must be included in income when accounts receivable are generated, but in the cash basis, it is included in income when there is a deposit.
- It is an individual blue declaration.
- Income from real estateorBusiness income.Forestry incomeis not.
- Real estate income and business income two years ago are less than 2 million yen in total.
- He has submitted a "Notification Form for Receiving Special Exceptions to Income Calculation by Cash Basis".
If the cash basis is adopted, the blue declaration special deduction will be reduced to 10 yen..
Benefits of blue declaration (corporation)
Loss carryforward deduction and carryback refund
For corporate blue filers, the following years of carry-forward deductions are allowed from the next period onward of the loss...Also, if you are a small or medium-sized corporation with a capital of 1 million yen or less who has submitted a blue declaration, within the last yearCorporate taxCan be carried back and refunded.
- Five years when the blue declaration was first enacted in 1950
- 2002 years for the business year starting after March 3
- Ended after April 2008 4 years for business year
- 2018 years for the business year starting after March 4
Special provisions for small depreciable assets
Small and medium-sized enterprises can deduct depreciable assets whose acquisition price is less than 30 yen in a lump sum up to 300 million yen per year.
Special depreciation or tax credit
Prohibition of correction / decision by estimated taxation
White declarationIn the case ofTax investigationIn the case of booksincomeIf the taxpayer's property and debt cannot be supplemented, the tax payment amount can be determined by the tax office's estimation based on materials such as increase / decrease in property and debt of taxpayers, income and expenditure status, number of employees, and comparison with other companies in the same industry (Income Tax Law 156). Article).However, in the case of blue filing, this is prohibited because it is decided based on the books.However, instead, if there are no books, it will be returned to the white declaration.Furthermore, as an objection / remedy to the tax disposition of the Taxation Agency,National Tax TribunalYou can ask the chief's decision.
- Tax accountant
- National Tax Agency
- Double entry bookkeeping
- Accounting books
- White declaration
- Final return
- Balance sheet
- Profit and loss statement
- ^ What is blue declaration?(No company) Kamada Blue Tax Return
- ^ Preservation of books, books, etc. for individuals doing business | National Tax Agency
- ^ Ken Taniguchi (2017.11.28). “Weekly Economist” “Don't lose to AI! Tax accountant/accountant” page 25. Mainichi Shimbun Publishing
- ^ No.2070 Blue Declaration System | National Tax Agency
- ^ [Procedure name] Procedures for receiving special cash-basis income calculation | National Tax Agency
- ^ No.2072 Blue Declaration Special Deduction | National Tax Agency
- ^ No.5762 Deduction of loss carried forward for the fiscal year in which the blue return was submitted | National Tax Agency
- ^ No.5763 Refund by carrying back the loss | National Tax Agency
- ^ No.5408 Special deduction for deduction of the acquisition price of small depreciable assets such as SMEs｜National Tax Agency
- ^ No.5433 SME investment promotion tax system (special depreciation or tax credit when SMEs acquire machinery, etc.) | National Tax Agency
- ^ No.5434 SME management strengthening tax system (special depreciation or tax credit when SMEs acquire specified management capability improvement equipment, etc.) | National Tax Agency