Profit-seeking enterprises shall pay provisional income tax and file provisional income tax return from September 1 to 30, 2026.

Overdue tax cases transferred for enforcement may apply for installment payments at the local administrative enforcement agency

A profit-seeking enterprise that sells multiple pieces of real estate subject to the Income Tax on House and Land Transactions and falls under the category of separate calculation with consolidated filing should first offset the transaction losses against the house and land transaction income subject to the same tax rate in the current year.

Donations by individuals or profit-seeking enterprises to the "0728 Japan Kumamoto Earthquake Relief Project" account are fully deductible as itemized deductions for donations or expenses.

Domestic Business Entities and Domestic Individuals Purchasing Cross-border Electronic Services from Foreign Suppliers Should Be Aware of the Relevant Regulations of the Business Tax Act.