Build Japanese Corporation Tax Return (e-Tax XML)

Skill: Convert corporate financials into a corporation-tax (法人税) return

Region: Japan (日本) Category: Tax — 法人税 (Corporation Tax) Does: Takes a company's financials and tax adjustments and maps them onto the corporation-tax return (法人税の確定申告) in the NTA e-Tax XML format — the 別表 (supporting schedules) and main return — for electronic filing. System: NTA e-Tax (国税) — corporation-tax return (e-Tax schema)

The Japanese corporation-tax return centres on 別表 (bessjō / appended tables) — most importantly 別表四 (income adjustment: book profit → taxable income) and 別表一 (tax computation) — plus 別表五 (retained earnings / tax on capital) and others. National corporation tax is filed via e-Tax; local corporate taxes (法人住民税・事業税) go via eLTAX separately. Large corporations must e-file. Filed within 2 months of fiscal year-end (extension possible). Table references below follow the 別表 structure.

When this applies

• A corporation files the 確定申告 (final return) within 2 months of the fiscal year-end (a 1-month extension is common with approval); interim (中間) returns may also apply.
• The return draws on the financial statements and the 税務調整 (tax adjustments) that reconcile book profit to taxable income.

Structure (法人税 return → e-Tax)

Header           corporation number (法人番号), 利用者識別番号, fiscal period, return type
別表四 (Schedule 4):  income computation — 当期利益 (book profit)
                     + 加算 (add-backs: non-deductible items) − 減算 (deductions)
                     → 所得金額 (taxable income)
別表一 (Schedule 1):  tax computation — taxable income × corporation-tax rate − credits
                     → 法人税額
別表五(一)(二):       retained earnings / tax & local-levy provisions
Other 別表:           depreciation (別表十六), donations, reserves, carried-forward losses (別表七)
Financial statements: 決算書 (B/S, P/L) attached

Calculation rules

• Taxable income (別表四) = book profit ± tax adjustments: add back non-deductible items (excess entertainment, excess depreciation, certain taxes/penalties), deduct items not taxable; carried-forward losses (繰越欠損金, 別表七) reduce income subject to the deduction limit.
• Corporation tax (別表一) = taxable income × the rate (a reduced rate applies to the income band up to ¥8m for SMEs, the standard rate above — verify current rates), minus tax credits (e.g. R&D 試験研究費).
• 別表五(一) tracks tax-basis retained earnings; 別表五(二) tracks the corporation/local tax and provisions.
• Depreciation is limited to the tax-allowable amount (別表十六); excess over book is adjusted in 別表四.
• Amounts in JPY (whole yen); the financial statements (決算書) and 勘定科目内訳明細書 are attached.
• Local corporate taxes are filed separately via eLTAX — keep the two channels distinct.

Worked example (outline)

別表四: 当期利益 50,000,000 + 加算 8,000,000 (excess depreciation, non-deductible) − 減算 3,000,000
        → 所得金額 55,000,000
        − 繰越欠損金 (within limit) → 課税所得
別表一: 課税所得 × rate (reduced rate on first ¥8m for SME, standard above) − 税額控除 → 法人税額
決算書 (B/S, P/L) attached

Emitted as the corporation-tax e-Tax XML and filed via e-Tax; local taxes go via eLTAX.

Validation checklist

• Corporation number / 利用者識別番号 and fiscal period correct; current e-Tax schema and 別表 set used
• 別表四 reconciles book profit → taxable income (加算/減算 correct; carried-forward losses within limit)
• 別表一 tax = taxable income × current rate (SME reduced band applied), credits deducted
• Depreciation within the tax-allowable limit (別表十六); excess adjusted in 別表四
• 別表五(一)/(二) retained-earnings and tax provisions consistent
• 決算書 and 勘定科目内訳明細書 attached; JPY whole-yen amounts
• Local corporate taxes filed separately via eLTAX; e-file within 2 months (or extended deadline)

Last updated: 2026-05-31 — corporation-tax rates, the SME reduced band, loss-carryforward limits, and the 別表/e-Tax schema change; confirm the current rates, adjustment rules, schedules, and the e-Tax schema against current NTA (nta.go.jp) guidance before use.