As for tax related to corporation in Japan.
As far as calculation of amount of taxable income of corporation, you can not allocate corporation tax, local corporation tax, corporate resident tax ( prefectural and city tax ) as Deductible expense ( sonkin ).
However you can allocate ” business tax = Jigyozei = 事業税 ” as deductible expense.
Assumed that fiscal year of your company is from 1st April 2016 to 31, March, 2017 ( “this period = 今期 = Konki “).
During this period, your company has made profit of 4 million yen and the amount of business tax is 100,000 yen.
In this case, your company will include 100000 yen in Income tax payable ( mibarai hojin zei etc. This is a kind of debt in balance sheet ).
Income tax 100000 / Income tax payable 100000
Your company has found the amount of business tax is 100000 yen after 31th, March, 2017.
Then, your company will pay business tax in June 2017.
This “June 2017″ is after ” this period”.
It is called ” next period “.
So, when your company has paid business tax of 100000 yen in June, 2017, your company can sum up 100000 yen as deductible expense for tax purpose.
Then, your company can reduce the amount of taxable income of next period.
As for corporation tax etc, this method is not applicable.
So, even if your company has paid corporation tax in June, 2017, your company can not reduce its taxable income of “next period”.