申告期限、納税期限

法定申告期限と法定納期限について英語でまとめてみました。

		申告期限　Filing deadline		Payment deadline　納税期限
主要な租税 General filing/ payment	所得税 Income tax	From 2/16 to 3/15 of following year		予定納税分 Estimated tax	1st term: 7/31 2nd term: 11/30
				確定申告分 Final tax	3rd term: 3/15 of following year
				源泉徴収分 Withholding tax	10th of month following withholding
	法人税 Corporate income tax	中間申告分 Interim filing	Within 2 months after end of fiscal year	Within 2 months from the date 6 months after beginning of fiscal year
		確定申告分 Final filing		Within 2 months from end of fiscal year
	相続税 Inheritance tax	Within 10 months after the date on which the taxpayer becomes aware of the start of inheritance		Within 10 months after the date on which the taxpayer becomes aware of the start of inheritance
	贈与税 Gift tax	From 2/1 to 3/15 of following year		3/15 of following year
	消費税 Consumption tax	中間申告分 Interim filing	Within 2 months after end of taxable period	Within 2 months after the date 1, 3 or 6 months from beginning of taxable period
		確定申告分 Final filing	Within 2 months from end of taxable period	Within 2 months from end of taxable period
		保税地域からの引取分 Tax on goods removed from bonded areas	At the time of removal	At the time of removal
法定期限以外 Late/ amended filing, assessment by notice	期限後申告 Tax on return filed after deadline			The date of filing
	修正申告 Tax on amended returns			The date of filing
	更正・決定 Tax assessed by tax office			The date 1 month after the date of issuance of assessment
賦課課税 Penalty	過少申告加算税・無申告加算税・重加算税 Penalty for understated tax/non-filing or fraud			The date 1 month after the date of issuance of assessment
	その他 Others			The date 1 month after the date of issuance of assessment

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