{"content_id":"pfzca5rjyi","slug":"2026-resident-tax-business-office-filing-calculation","images":[{"id":785,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTAxMDIsInB1ciI6ImJsb2JfaWQifX0=--91fdfcd3aff1b252f31f9a9d07c5e6f75b3ebe5c/ai-1eb38c6c.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"작업장에서 서류를 들고 노트북 옆 사업장 도면을 확인하는 여성","caption":"사업장 도면과 서류를 대조하며 주민세 신고 자료를 검토하고 있다.","description":null},"en":{"alt":"Woman reviewing a document and business floor plan beside a laptop in a workshop","caption":"She compares the workplace plan with paperwork while preparing tax filing details.","description":null},"ja":{"alt":"作業場で書類を手に、ノートパソコンの横に広げた事業所の図面を確認する女性","caption":"事業所の図面と書類を照合しながら住民税申告の資料を確認している。","description":null},"es":{"alt":"Mujer revisando un documento y el plano de un local junto a un portátil en un taller","caption":"Compara el plano del establecimiento con los documentos para preparar la declaración tributaria.","description":null},"id":{"alt":"Perempuan memeriksa dokumen dan denah tempat usaha di samping laptop dalam bengkel","caption":"Ia mencocokkan denah tempat usaha dengan dokumen untuk menyiapkan pelaporan pajak.","description":null},"pt":{"alt":"Mulher analisando um documento e a planta de um estabelecimento ao lado de um notebook","caption":"Ela compara a planta do estabelecimento com os documentos para preparar a declaração tributária.","description":null},"zh-hant":{"alt":"女子在工作場所拿著文件，查看筆電旁攤開的營業場所平面圖","caption":"她正比對營業場所平面圖與文件，以準備居民稅申報資料。","description":null},"de":{"alt":"Frau prüft in einer Werkstatt ein Dokument und den Betriebsgrundriss neben einem Laptop","caption":"Sie gleicht den Betriebsgrundriss mit Unterlagen ab, um die Steuererklärung vorzubereiten.","description":null}}},{"id":786,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTAxMDgsInB1ciI6ImJsb2JfaWQifX0=--d4c37bfb46dd471bb842dfdda4b7733cfefdf5e8/ai-734338e0.webp","is_representative":false,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"사업장 건물, 신고서, 계산기, 동전, 달력과 온라인 세금 신고 화면을 담은 주민세 안내 도표","caption":"주민세 사업소분의 세액 계산과 온라인 신고 절차를 시각화한 도표입니다.","description":null},"en":{"alt":"Business buildings, tax forms, calculator, coins, calendar, and an online filing screen","caption":"The infographic outlines tax calculation and online filing for the business portion of resident tax.","description":null},"ja":{"alt":"事業所の建物、申告書、電卓、硬貨、カレンダー、オンライン税申告画面を示す図","caption":"住民税の事業所分の税額計算とオンライン申告の流れを示しています。","description":null},"es":{"alt":"Edificios comerciales, formularios, calculadora, monedas, calendario y pantalla de declaración fiscal","caption":"La infografía muestra el cálculo y la declaración en línea del impuesto de residencia empresarial.","description":null},"id":{"alt":"Gedung usaha, formulir pajak, kalkulator, koin, kalender, dan layar pelaporan daring","caption":"Infografik ini menunjukkan penghitungan dan pelaporan daring pajak penduduk bagian tempat usaha.","description":null},"pt":{"alt":"Prédios comerciais, formulários, calculadora, moedas, calendário e tela de declaração fiscal","caption":"O infográfico mostra o cálculo e a declaração online da parcela empresarial do imposto de residência.","description":null},"zh-hant":{"alt":"辦公建築、申報表、計算機、硬幣、日曆與線上稅務申報畫面的示意圖","caption":"圖表呈現居民稅事業所分的稅額計算與線上申報流程。","description":null},"de":{"alt":"Betriebsgebäude, Steuerformulare, Rechner, Münzen, Kalender und Bildschirm zur Online-Meldung","caption":"Die Grafik zeigt die Berechnung und Online-Meldung der betrieblichen Einwohnersteuer.","description":null}}},{"id":787,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTAxMTQsInB1ciI6ImJsb2JfaWQifX0=--c42fed27462a2bc9160efdaa41fe275ede830a4b/ai-96e86672.webp","is_representative":false,"generation_method":"ai_infographic","license":"ai_generated","mime_type":"image/webp","visible_locales":["ko"],"translations":{"ko":{"alt":"2026 주민세 사업소분의 대상, 자료, 세액 계산, 신고와 납부를 6단계로 정리한 안내","caption":"7월 1일 기준 대상과 8월 신고·납부 기간, 330㎡ 초과 시 세액 계산 및 확인 절차를 안내한다.","description":null},"en":{"alt":"Six-step Korean guide to 2026 business resident tax eligibility, calculation, filing, and payment","caption":"It shows the July 1 reference date, Aug. 1–31 filing period, required records, and floor-area tax calculation.","description":null},"ja":{"alt":"2026年の住民税事業所分の対象、税額計算、申告・納付を6段階で示す韓国語の案内","caption":"7月1日の基準日、8月1日から31日までの申告期間、必要資料、床面積に応じた税額計算を示している。","description":null},"es":{"alt":"Guía coreana en seis pasos sobre sujetos, cálculo, declaración y pago del impuesto empresarial de 2026","caption":"Indica la fecha de referencia del 1 de julio, el plazo de agosto, los documentos y el cálculo por superficie.","description":null},"id":{"alt":"Panduan enam langkah tentang sasaran, perhitungan, pelaporan, dan pembayaran pajak usaha 2026","caption":"Infografik ini memuat tanggal acuan 1 Juli, periode 1–31 Agustus, dokumen, dan perhitungan pajak luas lantai.","description":null},"pt":{"alt":"Guia coreano em seis etapas sobre incidência, cálculo, declaração e pagamento do imposto empresarial de 2026","caption":"Mostra a data-base de 1º de julho, o prazo de 1º a 31 de agosto, os documentos e o cálculo por área.","description":null},"zh-hant":{"alt":"以六步驟說明2026年居民稅事業所分的對象、稅額計算、申報與繳納","caption":"圖中列出7月1日基準日、8月1日至31日申報期、所需資料及樓地板面積稅額計算方式。","description":null},"de":{"alt":"Koreanischer Leitfaden in sechs Schritten zu Steuerpflicht, Berechnung, Meldung und Zahlung der Betriebssteuer 2026","caption":"Die Grafik nennt den Stichtag 1. Juli, die Frist 1.–31. August, erforderliche Unterlagen und die Flächenberechnung.","description":null}}}]}