９月の税務
・7月決算の法人の申告・納付期限 （法人税、消費税・地方消費税、法人事業税、法人住民税） ・１月決算の法人の中間申告 （法人税、消費税・地方消費税、法人事業税、法人住民税）＜半期分＞ ・消費税の年税額が40万円超の1月、4月、１0月決算の法人・個人事業主の ３月ごとの中間申告
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