TAX WORDS IN JAPANESE

English	Japanese	Memo
Accelerated Depreciation	一括償却	The tax treatment to receive the lump sum deduction rather than the gradual one.
Basic Deduction	基礎控除	The personal allowance works as the deduction from taxable income, if the income is less than 24 mil yen then 0.48 mil yen .
Corporation tax	法人税	The standard rate in excess of 8 million yen in 2022 is 23.2%.
Donation Tax Relief	寄付金控除
Fixed Assets subject to depreciation	減価償却資産	Fixed assets subject to the depreciation reducing the taxable profit.
Income Tax Return Filing	確定申告
Small and Medium Corporate Taxpayer	中小企業者	This is the tax term. A subsidiary company of a large company is excluded.