消費税 国税・地方税 内訳計算機

This is a practical calculation app for professional accountants such as tax accountants and accounting firm staff, accurately breaking down the total amount of consumption tax and local consumption tax into national tax (consumption tax) and local tax (local consumption tax = transfer tax).

It frees you from manual calculations and calculator work when you only know the total amount on a payment slip or when you want to reconcile it with the amount displayed in accounting software. Simply enter the amount, and the breakdown of national and local taxes will be displayed instantly.

■ Main Features
- Calculation of annual tax amount breakdown (supports both payment and refund)
- Calculation of interim payment amount breakdown (supports interim tax returns in June, March, and January, as well as cases where there are increased or decreased tax assessments due to amended returns or requests for correction, or when the number of payments decreases due to changes in the business year, etc.)
- Calculation of final payment amount breakdown (calculates the remainder based on input of any two of the following: annual tax amount, interim payment amount, or final payment amount)
- Also includes a calculation function to determine the local consumption tax amount (transfer tax amount) from the national tax amount
- Determines the obligation to file an interim tax return for the next tax period and displays the interim payment amount to be paid

■ Practical Calculations
- Supports rounding down to the nearest hundred yen
- Supports the unique tax calculation process of treating infinite decimals (0.999…) resulting from division as fractions less than one yen
- Clearly indicates and warns of the possibility of discrepancies between the payment slip and accounting software amounts in cases where two different local consumption tax amounts exist due to differences in legal interpretation regarding whether 78/22 is treated as a fraction or a decimal.
- Displays an error message if a total amount with no known combination of national and local taxes is entered, preventing declaration errors.

■ Developed by the Developer of the "Invincible Q&A App for Consumption Tax Law"
This app was supervised and developed by the developer (Certified Public Accountant Yuki Kawakami) of the smartphone app "Invincible Q&A for Consumption Tax Law," which is widely used among tax accountant exam candidates. This application is supervised by a certified public accountant with advanced expertise in consumption tax law, having won two awards for essays on consumption tax law (45th Japan Tax Research Award, 13th Shin Nippon Hoki Foundation Encouragement Award (Excellent in Accounting/Taxation Field)) and authoring numerous books on the subject. Therefore, you can use it with confidence.

■ Other Features
・Operates completely offline without any communication.
・Does not collect or transmit user data.

■ Notes
・This application is exclusively for the local consumption tax rate of 22/78. It does not support the old tax rates (17/63, 1/4).
・This application is merely a calculation assistance tool. For actual filing and payment, please check the amounts stated on the payment slip or tax return.

・This application does not represent any government or public institution. The information provided in this application is based on materials and legal documents published on the National Tax Agency's website and e-Gov. The official source of all government-related information shared in this application can be accessed at the following URL.

National Tax Agency website: https://www.nta.go.jp/
e-Gov: https://www.e-gov.go.jp/