12 th XBRL International Conference National Tax Agency JAPAN.

1212thth XBRL International XBRL International ConferenceConference

National Tax Agency JAPANNational Tax Agency JAPANNational Tax Agency JAPANNational Tax Agency JAPAN

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The national tax electronic The national tax electronic declaration/payment declaration/payment

systemsystem 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

National Tax Agency National Tax Agency JAPANJAPAN 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　


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National Tax Agency JAPANNational Tax Agency JAPAN

The service of the tax payment The service of the tax payment infrastructure by ITinfrastructure by IT

DDownload ownload various various information and forinformation and formatsmats from NTA from NTA’s’s home page. home page.

Create the final returnCreate the final return The automatic report creating machine by The automatic report creating machine by

the touch-panelthe touch-panel TAX-AnswerTAX-Answer 　　　　…　　　　… etc.etc.


and…and…e-Taxe-Tax

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The process of the e-Tax The process of the e-Tax introductionintroduction

February, 2004February, 2004 Starts from the Nagoya regional taxation Starts from the Nagoya regional taxation

bureau jurisdictionbureau jurisdiction*The income tax, the consumption (the individual) *The income tax, the consumption (the individual)

declarationdeclaration March, 2004March, 2004 Available procedures expansionAvailable procedures expansion

*Declaration, payment, application, *Declaration, payment, application, reportingreporting

for the corporation tax and consumption taxfor the corporation tax and consumption tax June, 2004June, 2004 All prefectures are availableAll prefectures are available September, 2004September, 2004 Available procedures expansionAvailable procedures expansion

*Almost all procedures are available*Almost all procedures are available April, 2005April, 2005 Adds procedures for declaration of the liquor Adds procedures for declaration of the liquor

tax and tax and

the revenue stamp taxthe revenue stamp tax1212thth XBRL International XBRL International ConferenceConference

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The characteristic of the The characteristic of the national tax proceduresnational tax procedures (= e- (= e-

Tax’s characteristic)Tax’s characteristic) The information which concerns the rights and oThe information which concerns the rights and o

bligations of the taxpayer directly;bligations of the taxpayer directly;　　　　 >> >> The quality and the security are very The quality and the security are very important.important.

Used for the various procedures by the individuaUsed for the various procedures by the individuals and the corporations.ls and the corporations.

　　　　 AA great deal of data great deal of data at specific period of the at specific period of the

yearyear1212thth XBRL International XBRL International ConferenceConference

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Internet

The system foracceptance

Tax offices

Declaration datatransmission

（Declaration

）

Taxpayer

Post offices

Internet

（Tax paym

ent

）

Paymentdirections

•Confirmation of payment information•Transmission of settled payment information

Payment to the Government’s account

Bank of Japan

ＡＴＭ

The multi-payment network

Overview of e-Tax


Delegation

Licensed tax accountant

FinancialInstitutions

(BOJ agencies)


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Available procedures for e-TaxAvailable procedures for e-Tax

Declaration (Corporation tax, Income tax, Declaration (Corporation tax, Income tax, Consumption tax, liquor tax, stamp tax)Consumption tax, liquor tax, stamp tax)

Payment (All tax items)Payment (All tax items) Submission and payment of account for Submission and payment of account for

collection of the withholding taxescollection of the withholding taxes Submission of the legal recordsSubmission of the legal records Application/Notification (almost all Application/Notification (almost all

procedures)procedures) Request for certificate of electronic tax Request for certificate of electronic tax

payment/commission paymentpayment/commission payment


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Available user for e-TaxAvailable user for e-Tax

Taxpayer with obligationTaxpayer with obligation Withholding tax payer with obligationWithholding tax payer with obligation Legal record presenter with obligationLegal record presenter with obligation Licensed tax accountantLicensed tax accountant Manufacturer of alcoholic drinks, liquor Manufacturer of alcoholic drinks, liquor

storesstores


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Security of e-TaxSecurity of e-Tax

Protection of Personal InformationProtection of Personal Information on the Network on the Network >>>> SSLSSL * * (Encryption)(Encryption) * * Secure Socket LayerSecure Socket Layer Server, Database Server, Database >>>> Firewall, Firewall, IDS IDS **

* * Intrusion Detection SystemIntrusion Detection System Personal authenticationPersonal authentication

>>>> login with ID/Password login with ID/Password Personal identification, Integrity Personal identification, Integrity

confirmationconfirmation

>>>> Digital signature, Digital Digital signature, Digital certificate certificate 1212thth XBRL International XBRL International

ConferenceConference

1010


Preparation for e-TaxPreparation for e-Tax

The Internet environment is available The Internet environment is available

>>>> Contract with the ISP Contract with the ISP Using Digital signature (Digital certificate) Using Digital signature (Digital certificate)

environment is availableenvironment is available

>>>> Digital certificate, IC card reader, etc… Digital certificate, IC card reader, etc… The Internet Banking is availableThe Internet Banking is available

>>>> Contract with Financial institutions Contract with Financial institutions* e-Tax presupposes the system of the * e-Tax presupposes the system of the

authentication infrastructure and the financial authentication infrastructure and the financial institution.institution.


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Authentication Authentication technologiestechnologies Digital Certificate for e-TaxDigital Certificate for e-Tax (as of October, 2005)(as of October, 2005) Digital certificate of commercial Digital certificate of commercial

registrationregistration (Registry office)(Registry office) Public authentication service (Local Public authentication service (Local

government)government) Certificate issuance service for licensed Certificate issuance service for licensed

tax accountant tax accountant ((Japan Federation of Certified Public Tax Accountants' Japan Federation of Certified Public Tax Accountants'

Associations) Associations)

……and 8 private authentication agenciesand 8 private authentication agencies1212thth XBRL International XBRL International ConferenceConference

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System of Financial System of Financial institutionsinstitutions

The internet banking The internet banking service of financial service of financial institutions for the Multi-institutions for the Multi-Payment Network (MPN) Payment Network (MPN)

　　　　　　 - for individuals- for individuals

　　　　 - for corporations- for corporations

……and ATM for the “Pay-and ATM for the “Pay-easy” serviceeasy” service

“Pay-easy” service for MPN


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Procedures of useProcedures of use for e-Tax for e-Tax


UserTax

OfficeStart-to-useNotification

User numberPIN-code, CD-ROM

e-TaxOffice


DepositAccount

TreasuryAccount

Data with digital signature

Multi-paymentNetwork

Internet

PriorPriorProceduresProcedures

Declaration/Declaration/NotificationNotificationproceduresprocedures

(Tax payment)(Tax payment)

Tax paymentTax paymentproceduresprocedures

①

②③

④⑤

⑥⑦

⑧⑨

⑩ ⑪

⑫ ⑬

Settlement

UserTax

OfficeStart-to-useNotification

User numberPIN-code, CD-ROM

e-TaxOffice


DepositAccount

TreasuryAccount

Data with digital signature

Multi-paymentNetwork

Internet

PriorPriorProceduresProcedures

Declaration/Declaration/NotificationNotificationproceduresprocedures

(Tax payment)(Tax payment)

Tax paymentTax paymentproceduresprocedures

①

②③

④⑤

⑥⑦

⑧⑨

⑩ ⑪

⑫ ⑬

Settlement

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Procedure for Procedure for beginning e-Taxbeginning e-Tax

Submission of start-to-use notification (Mail Submission of start-to-use notification (Mail available)available)

>>>> Attach the confirmation papers just as Attach the confirmation papers just as transcript of registertranscript of register Acquisition of user ID numberAcquisition of user ID number

>>>> ID, Password ID, Password Sending the e-Tax software from the Tax Sending the e-Tax software from the Tax

officeoffice Installation software, Registration for digital Installation software, Registration for digital

certificate, Change the password, certificate, Change the password, Registration for the number of tax payment Registration for the number of tax payment confirmationconfirmation


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Procedures of use for e-TaxProcedures of use for e-Tax(Declaration)(Declaration)

①① Make the declaration data (through e-Make the declaration data (through e-Tax software or other software)Tax software or other software)

②② Digital signatureDigital signature

③③ Login to Login to e-Taxe-Tax system system

④④ Send the declaration dataSend the declaration data

⑤⑤ Confirm the notification of receiving in Confirm the notification of receiving in message boxmessage box

⑥⑥ ((>>>> tax payment) tax payment)


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Make the declaration data Make the declaration data （（ through through e-Taxe-Tax software) software)

Financial disclosure Financial disclosure (XBRL format) (XBRL format) for for declaration of corporate tax through the declaration of corporate tax through the accounting softwareaccounting software

Internalize Internalize availableavailable


Procedures of use for e-TaxProcedures of use for e-Tax(Declaration)(Declaration)

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Procedures of use for e-TaxProcedures of use for e-Tax(Tax payment)(Tax payment)

Registration method (all tax items)Registration method (all tax items)

①① Registration of the tax items, taxation term, Registration of the tax items, taxation term, tax amount, …etc.tax amount, …etc.

②② Login to the InternetLogin to the Internet

③③ Orders for paymentOrders for payment

④④ Confirmation for Result of paymentConfirmation for Result of payment Input method (corporate tax, income tax, Input method (corporate tax, income tax,

consumption tax)consumption tax)○ Available for use the Internet-banking, Available for use the Internet-banking,

ATM…without registration of payment ATM…without registration of payment informationinformation


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Usage of e-Tax Usage of e-Tax （（ 2004.22004.2 ～～2005.92005.9 ））

The number of The number of startstart--toto--useuse notification notification : 100,901: 100,901

The number of useThe number of use : 143,412: 143,412　　　　　　　　　　　　 DeclarationDeclaration : 89,704: 89,704　　　　　　　　　　　　 WithholdingWithholding : 11,155: 11,155　　　　　　　　　　　　 Legal recordLegal record : 21,914: 21,914　　　　　　　　　　　　 ApplicationApplication : 4,345: 4,345　　　　　　　　　　　　 Tax paymentTax payment : 16,294: 16,294


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Help-desk for usersHelp-desk for users

e-Taxe-Tax Homepage Homepage

>>>> Serving information for using Serving information for using e-e-TaxTax 　（　（ http://www.e-tax.nta.go.jp/http://www.e-tax.nta.go.jp/ ））

Help deskHelp desk

>>>> Answering any questions for Answering any questions for procedures to use, handling software,…procedures to use, handling software,…

Tel : 0570-015901 9:00a.m. ~ 5:00p.m.Tel : 0570-015901 9:00a.m. ~ 5:00p.m.

weekdays onlyweekdays only


2020


Original-character : Mr. E-Original-character : Mr. E-TATA

Simple and familiar Simple and familiar charactercharacter

Character nameCharacter name

>>>> named after named after e-e-TaxTax

DesignDesign

>>>> e + Shape of PC e + Shape of PC monitormonitor


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Please use e-Tax !!Please use e-Tax !!

You can do any procedures for declaration You can do any procedures for declaration and tax payment from your home, office, and tax payment from your home, office, some other places !! some other places !!

It is very convenient for repeat procedures, It is very convenient for repeat procedures, such as every month payment of such as every month payment of withholding tax, midterm declaration of withholding tax, midterm declaration of consumption tax !!consumption tax !!

You can receive the format of start-to-use You can receive the format of start-to-use e-TAX from the tax offices or NTA’s e-TAX from the tax offices or NTA’s homepage !!homepage !!

>>>> http://www.nta.go.jp/http://www.nta.go.jp/1212thth XBRL International XBRL International ConferenceConference


National Tax Agency National Tax Agency JAPANJAPAN

National Tax Agency National Tax Agency JAPANJAPAN

Thank youThank you

12 th XBRL International Conference National Tax Agency JAPAN.

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Transcript of 12 th XBRL International Conference National Tax Agency JAPAN.