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Overview of Financial Statements and Tax Returns

After establishment of a company, "Financial Statements" and "Tax returns" must be prepared and submitted to the appropriate tax offices for each business year.

Overview of Financial Statements (Financial Reporting)

Financial statements are also called financial reporting, which are performance records of a company. Financial statements are comprised of a "Balance Sheet," "Statement of Income", "Statement of Changes in Equity" and "Explanatory notes", etc.

  • Balance Sheet: Materials explaining asset conditions of a company from three aspects: funds financed by shareholders (Capital) are used for what purpose (Assets) and the amounts of borrowing the company owes (Liabilities).
  • Statement of Income: Materials explaining an income amounts of a company from sales and expenses, etc.
  • Statement of Changes in Equity: Materials showing changes in Net assets in the balance sheet.
  • Explanatory Note: Materials listing notes to important accounting policies and various statements.

Overview of Tax Returns

A tax return is a document of filing taxable income, and tax amounts simultaneously with the preparation of financial statements. A tax return is generally comprised of the following documents.

  • Corporation tax return
  • Consumption tax return
  • (Corporate)Inhabitants and Enterprise tax return

Financial statements and tax return preparation services of "Accounting Home Delivery"

It is required to prepare the materials for both Financial Statements and a Tax Return according to the designated forms.
"Accounting Home Delivery" offers agency for preparation of Financial Statements, Tax Returns and their procedures, and supports use of e-Tax.

For an overview of the services of "Accounting Home Delivery", please click here.
In addition, for a customer who only requests support for preparation of Financial Statements and a Tax Return, a separate quotation will be sent to you.

e-Tax (National tax electronic filing and Payment System)

e-Tax is an Internet-based system for filing and payment of national tax administered by the National Tax Agency. Registration in advance as a user is required to use the system.

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