輸出還付金 (yushutsu kanpukin) refers to export tax refunds or export rebates in Japanese. This term describes the refund of consumption tax (similar to value-added tax or VAT) that businesses can receive when they export goods or services.
In Japan, goods and services sold domestically are subject to consumption tax. However, exports are generally zero-rated, meaning they are not subject to this tax. To avoid double taxation and to promote international trade, the government allows exporters to apply for a refund of the consumption tax paid on goods and services that are exported.
The process involves submitting the necessary documentation to the tax authorities to prove that the goods or services have been exported, along with details of the consumption tax paid. Once approved, the tax authorities will issue a refund to the exporter. This system ensures that the tax burden does not fall on the exporters, making Japanese goods and services more competitive in the global market.
See Also
In Japanese, the term 経費 (keihi) refers to "expenses" or "business expenses." These are the costs incurred in the process of running a business. Keihi can include a wide range of expenditures such as rent for office space, utilities like electricity, water, and internet, employee salaries and wages, office supplies, travel expenses, marketing and advertising costs, and depreciation of assets. Properly tracking and managing keihi is essential for maintaining accurate financial records, budgeting, and ensuring compliance with tax regulations. In Japan, businesses must be meticulous in documenting and categorizing their expenses to maximize tax deductions and maintain transparency with the tax authorities.
滞納 (tainou) refers to the failure to pay taxes or other required payments by the due date. This can lead to several consequences depending on the type of payment and the length of the delay.
For example, if national health insurance premiums are overdue, the individual might initially receive reminders and then a "資格証明書" (qualification certificate) instead of a regular insurance card, requiring them to pay medical costs upfront and seek reimbursement later. Continued non-payment can result in loss of benefits, such as high-cost medical expense coverage, and potentially lead to asset seizure if the overdue amounts remain unpaid.
In the case of local taxes like resident tax, late payments result in additional charges called 延滞金 (entairyou), which accumulate daily based on the amount owed and the length of the delay. Persistent non-payment can lead to more severe actions, including the seizure of assets like bank accounts or property.
For fixed asset taxes, the penalties are similar. An initial interest rate is applied for the first month of delay, which increases significantly after this period. If payments are not made even after receiving several reminders, the authorities may ultimately seize assets to cover the unpaid taxes
特段 (tokudan) is a Japanese term that translates to "special" or "particular" in English. It is used to describe something that is out of the ordinary or requires specific attention. For example, you might hear it in phrases like 特段の事情 (tokudan no jijou), meaning "special circumstances," or 特段の理由 (tokudan no riyuu), meaning "particular reason."
In business contexts, 特段 might be used to refer to exceptional conditions or considerations that need to be addressed separately from the usual procedures or rules.
Frequently Asked Questions
輸出還付金 (yushutsu kanpukin) refers to export tax refunds or export rebates in Japanese. This term describes the refund of consumption tax (similar to value-added tax or VAT) that businesses can receive when they export goods or services.
Export tax refunds is 輸出還付金 (yushutsu kanpukin) in Japanese.
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