12 th XBRL International Conference

1. National Tax Agency JAPAN 12th XBRL International Conference

2. The national tax electronic declaration/payment system National Tax Agency JAPAN 12th XBRL International Conference

3. The service of the tax payment infrastructure by IT • Download various information and formats from NTA’s home page. • Create the final return • The automatic report creating machine by the touch-panel • TAX-Answer…etc. and…e-Tax 12th XBRL International Conference

4. The process of the e-Tax introduction • February, 2004 Starts from the Nagoya regional taxation bureau jurisdiction *The income tax, the consumption (the individual) declaration • March, 2004 Available procedures expansion *Declaration, payment, application, reporting for the corporation tax and consumption tax • June, 2004 All prefectures are available • September, 2004 Available procedures expansion *Almost all procedures are available • April, 2005 Adds procedures for declaration of the liquor tax and the revenue stamp tax 12th XBRL International Conference

5. The information which concerns the rights and obligations of the taxpayer directly; >> The quality and the security are very important. Used for the various procedures by the individuals and the corporations. A great deal of data at specific period of the year The characteristic of the national tax procedures (= e-Tax’s characteristic) 12th XBRL International Conference

6. Overview of e-Tax Tax offices （Declaration） Declaration data transmission Taxpayer Delegation • Confirmation of payment information • Transmission of settled payment information Licensed tax accountant Post offices （Tax payment） Payment directions Bank of Japan Financial Institutions (BOJ agencies) The multi-payment network Payment to the Government’s account ＡＴＭ National Tax Agency JAPAN 12th XBRL International Conference

7. Available procedures for e-Tax • Declaration (Corporation tax, Income tax, Consumption tax, liquor tax, stamp tax) • Payment (All tax items) • Submission and payment of account for collection of the withholding taxes • Submission of the legal records • Application/Notification (almost all procedures) • Request for certificate of electronic tax payment/commission payment 12th XBRL International Conference

8. Available user for e-Tax • Taxpayer with obligation • Withholding tax payer with obligation • Legal record presenter with obligation • Licensed tax accountant • Manufacturer of alcoholic drinks, liquor stores 12th XBRL International Conference

9. Security of e-Tax • Protection of Personal Information • on the Network >>SSL* (Encryption) * Secure Socket Layer • Server, Database >> Firewall, IDS * * Intrusion Detection System • Personal authentication >> login with ID/Password • Personal identification, Integrity confirmation >> Digital signature, Digital certificate 12th XBRL International Conference

10. Preparation for e-Tax • The Internet environment is available >> Contract with the ISP • Using Digital signature (Digital certificate) environment is available >> Digital certificate, IC card reader, etc… • The Internet Banking is available >> Contract with Financial institutions * e-Tax presupposes the system of the authentication infrastructure and the financial institution. 12th XBRL International Conference

11. Authentication technologies • Digital Certificate for e-Tax (as of October, 2005) • Digital certificate of commercial registration (Registry office) • Public authentication service (Local government) • Certificate issuance service for licensed tax accountant (Japan Federation of Certified Public Tax Accountants' Associations) • …and 8 private authentication agencies 12th XBRL International Conference

12. System of Financial institutions • The internet banking service of financial institutions for the Multi-Payment Network (MPN) - for individuals - for corporations …and ATM for the “Pay-easy” service “Pay-easy” service for MPN 12th XBRL International Conference

13. Procedures of use for e-Tax 12th XBRL International Conference

14. Procedure for beginning e-Tax • Submission of start-to-use notification (Mail available) >> Attach the confirmation papers just as transcript of register • Acquisition of user ID number >> ID, Password • Sending the e-Tax software from the Tax office • Installation software, Registration for digital certificate, Change the password, Registration for the number of tax payment confirmation 12th XBRL International Conference

15. Procedures of use for e-Tax(Declaration) • Make the declaration data (through e-Tax software or other software) • Digital signature • Login to e-Tax system • Send the declaration data • Confirm the notification of receiving in message box • (>> tax payment) 12th XBRL International Conference

16. Procedures of use for e-Tax(Declaration) • Make the declaration data （through e-Tax software) Internalize available Financial disclosure (XBRL format) for declaration of corporate tax through the accounting software 12th XBRL International Conference

17. Procedures of use for e-Tax(Tax payment) • Registration method (all tax items) • Registration of the tax items, taxation term, tax amount, …etc. • Login to the Internet • Orders for payment • Confirmation for Result of payment • Input method (corporate tax, income tax, consumption tax) • Available for use the Internet-banking, ATM…without registration of payment information 12th XBRL International Conference

18. Usage of e-Tax （2004.2～2005.9） • The number of start-to-use notification : 100,901 • The number of use : 143,412 Declaration : 89,704 Withholding : 11,155 Legal record : 21,914 Application : 4,345 Tax payment : 16,294 12th XBRL International Conference

19. Help-desk for users • e-Tax Homepage >> Serving information for using e-Tax　（http://www.e-tax.nta.go.jp/） • Help desk >> Answering any questions for procedures to use, handling software,… Tel : 0570-015901 9:00a.m. ~ 5:00p.m. weekdays only 12th XBRL International Conference

20. Original-character : Mr. E-TA • Simple and familiar character • Character name >> named after e-Tax • Design >> e + Shape of PC monitor 12th XBRL International Conference

21. Please use e-Tax !! • You can do any procedures for declaration and tax payment from your home, office, some other places !! • It is very convenient for repeat procedures, such as every month payment of withholding tax, midterm declaration of consumption tax !! • You can receive the format of start-to-use e-TAX from the tax offices or NTA’s homepage !! >>http://www.nta.go.jp/ 12th XBRL International Conference

22. Thank you National Tax Agency JAPAN 12th XBRL International Conference