Individual Enterprise Tax（Kojinno Jigyo Zei）【Abridged Version】
Contact Gunma-ken Isesaki Gyosei Kenzei Jimusho or the Gunma Prefectural Administrative Affairs and Tax Office, Isesaki for details on individual enterprise tax.
Individual Enterprise Tax or Kojinno Jigyo Zei
What is it?
Anyone who does business based in Gunma uses its public roads and facilities as well as services provided by the prefectural government. To this end, an individual enterprise tax (prefectural tax)
is levied based on the concept that part of the cost for the above-mentioned public services be borne by individual enterprises. (This is a different tax from the income tax you file with your local tax office.)
How much is it?
Here is the calculation formula.
Income (*1) －Deduction as a business owner (JPY2.9 Mil) *2) － Other deductions *3) ×Tax Rate＝Tax Amount
- (*1) Income = Revenue – Expenses (Same as calculating an income tax) However, special deduction for blue return to calculate income tax does not apply to this tax.
- (*2) In case the duration of your business is less than one year, the tax is calculated by the month.
(e.g. JPY1.45 Mil for six months of doing business)
- (*3) You can claim deductions like carry-over of losses and capital loss of business assets, etc.
|Types of Businesses||Tax Rate|
Sales of goods & materials, renting property, manufacturing, contractor, restaurant and/or catering business, consultant, other sales, freelance profession
Livestock business, fishery, wood and charcoal production
Japanese traditional massage (anma), acupuncture, moxa cautery, finger pressure, massage, Judo-orthopaedics
*Other types of businesses may also apply, so contact the office below for more details.
How do I pay?
Filing he tax: File your income tax return with your local tax office on or before April 15. (If it falls on a Saturday or Sunday, the following Monday) The tax office will use your return form to calculate your individual enterprise tax amount and send you the tax notice in August and November. (If your tax amount is less than JPY10,000, the notice will be sent in August only.)
Paying the tax: Go to a convenience store to pay. Take the tax notice with you. For tax amount of JPY300,000 and higher, you have to pay at a bank, post office, or local Gyosei Kenzei Jimusho. You can also pay the tax LINE Pay(within tax amount of JPY300,000), PayPay(within tax amount of JPY300,000) or online (Pay-easy). For tax amount of JPY10,000 or less, you have to make a one-time payment in August.
*For taxpayers who have requested to pay by koza furikae (bank transfer), the tax amount will be debited directly from your account.