06-2前々期分確定申告書等(株式会社LYNXS)
The document is the complete electronic filing package submitted by 株式会社LYNXS for the corporate consumption tax (消費税) refund for the fiscal period 2025‑06‑17 to 2026‑04‑30. It includes the e‑Tax receipt (受付番号 20250613105440810118), the taxpayer’s identification (利用者識別番号 2642052611920094), representative (伊藤由起子), and tax accountant (北條明宏). The filing claims a refund primarily because the company operated at a loss due to investment‑first strategy, resulting in a negative taxable income of ¥27,656,384 and a carry‑forward loss of the same amount. Detailed tables calculate the taxable sales ratio (96.82 %), taxable purchases, input tax credits, and the allocation of tax credits under both the individual allocation method and the proportional method. The document lists attached supporting files (stock transfer agreement, tax classification tables, supplemental refund statement, invoices) and provides administrative notes, including the e‑Tax confirmation sheet, email receipt, and notification of acceptance by the Shiba Tax Office. Additional sections present the corporate income tax calculation, uniform tax (均等割) computation, and loss‑carryover/disaster loss details. All figures are presented in Japanese yen, with rounding rules and notes on transition measures for non‑qualified invoicing parties.
Topics
Electronic Filing Receipt, Verification, and Administrative Notices
Details the e‑Tax receipt (受付番号 20250613105440810118), submission timestamp, e‑Tax confirmation sheet, email receipt, and the Shiba Tax Office’s acceptance notice, confirming that the electronic data matches the submitted documents.
Refund Claim Rationale – Investment‑First Loss
Explains that the refund is sought because the company’s investment‑first strategy generated a large operating loss, resulting in a negative taxable income of ¥27,656,384 and a corresponding loss carry‑forward.
Uniform Tax (均等割) Computation and Office/Employee Distribution
Details the calculation of the uniform tax amount (¥64,100) based on the locations of main and secondary offices across Tokyo’s special wards, employee counts, and months of operation, as listed in the geographic distribution table.
Corporate Income Loss, Carry‑Forward, and Disaster Loss Details (別表九)
States the corporate income loss of ¥27,656,384, its effect on the corporate tax base, the full amount carried forward to the next fiscal year, and a breakdown of loss‑carry‑over and disaster loss considerations.
Corporate Tax (事業税・特別法人事業税) Computation
Provides tables calculating business tax, special corporate business tax, and related deductions based on income, value added, capital, and revenue figures.