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Municipal tax of corporation


... which ... corporation municipal tax payment notice can download
1.With corporation municipal tax

・It is tax imposed on [corporation] with [office] or [establishment] in Yokohama-shi.

・We add up [per capita rate] imposed by [corporation tax percent] calculated according to profit of corporation and scale of corporation and calculate.

・After fiscal year that each corporation sets, corporation calculates the oneself amount of a tax, and the amount of a tax declares and puts the amount of a tax.

・Electronic report is available in Yokohama-shi, but please see homepage of eLTAX about the method.


"Yokohama green tax"

・In Yokohama-shi, we stop green decrease of city limits and work on new expansion measure of [Yokohama green up plan] to succeed to town Yokohama that is full of green in the next generation. We carry out "Yokohama green tax" as some resources of that purpose from 2009.

・"Yokohama green tax" is levied as extra minute to per capita rate of personal municipal tax and corporation municipal tax.

・Please see this about per capita rate tax rate for fiscal year share to start from April 1, 2009 to March 31, 2019 in corporation municipal tax.

 ※It was said with "for fiscal year to start from April 1, 2009 to March 31, 2014" as of April 1, 2009 when "the Yokohama green tax regulations" were enforced, but was extended for five years. For more information, look here.
 
Amount of income 1 billion yen (the amount of 28, Heisei fiscal budget) for per capita rate excess taxation

2.Taxpayers

 When [corporations without personality] such as "apartment Residential Association without juridical person" performs profit business, as for corporation municipal tax, (including case getting antenna setting charges of cell-phone) becomes taxpayer other than corporation with [office], [establishment], [dormitory], [sanitarium] in Yokohama-shi.


◆With offices

 We were established from need of business [human] and are with [material facilities] [place where it continues there, and business is carried out] (possession of self does not matter.) .

 ※ We include training institute, clinics in company to accompany original business.


◆Relations to bear taxpayer and per capita rate of corporation municipal tax and the corporation tax allotment
TaxpayerThe amount of a tax that you should pay
The amount of per capita rate
(imposed every ward with office)
The amount of corporation tax percent
It is corporation with office and establishment in Yokohama-shi
There are not office and establishment in Yokohama-shi, but corporation with dormitory, sanitarium
It is trustee of corporation taxation trust with office and establishment in Yokohama-shi

 ※ Corporations without personality include (thing performing profit business) in corporation


3.Deadline for general report, tax payment

 Deadline for report, tax payment is the same as deadline for report, tax payment of corporation tax.


◆Deadline for general report, tax payment
Kind of main reportPeriod when is targeted for reportDeadline for general report, tax payment
1.Middle report (report by temporary financial statements)
[day of each fiscal year start] For kara six months
[day six months after day of each fiscal year start] kara less than two months
2.Planned report (report based on report of pre-fiscal year)
[day of each fiscal year start] For kara six months
[day six months after day of each fiscal year start] kara less than two months
3.Final income tax return
For each fiscal year
[the next day of day of each fiscal year end] kara less than two months

◆Fiscal year, report (the tax payment) time limit, necessity or not of middle (plan) report

 ・ Planned report of connection corporation
   Please perform planned report in middle one which you cannot report to.
   In addition, amount of money that we divide amount of money that we multiply 6 by [connection corporation tax individual treatment reversion payment sum] of [previous connection fiscal year] and got by [the number of the moon of previous connection fiscal year] concerned and got is unnecessary for cases less than 100,000 yen.

 ・ Other corporations
   As you obey corporation tax, please confirm in taxation offices.


4.About the establishment, establishment, other transfer reports

 As documents to attach vary according to contents of report, please be careful.


◆We have you report in incorporation, establishment registration form (1 style)
Report contentsAttached documents
1.When we established corporation in the city or when we established offices
・Copy of register certified copy
・Copy of articles of association

◆We have you report in change, transfer registration form (2 style) of tax payment ground and others for fiscal year
Report contentsAttached documents
2. When we changed entries such as main store address, capital or representative
・Copy of register certified copy
・Copy (in the case of main store move from the suburbs) of articles of association
3. When we changed fiscal year
・Copy of the general meeting minutes (articles of association that or are new)
4. When we divided
・Copy of division contract (plan)
・Copy of register certified copy of succession corporation
・Copy of articles of association
5. When it was merged
・Copy of merger contract
・Copy of register certified copy of continuation corporation
・Copy of articles of association
・Copy of register certified copy of cover merger corporation
6. When we received approval of the connection tax payment
・Copy of approval letter of advice (or approval application) of corporation tax
・Copy of dossiers such as lists of groups
7. When there was disposal of cancellation of the connection tax payment
・Copies such as cancellation letters of advice of corporation tax
8. When we did extension application of deadline for report of corporation tax
・Copies such as extension applications (it has been accepted) of corporation tax

5.About per capita rate

 Tax rate is fixed at [together with ward] from [having corporation tax percent or not], [sums such as capital], [the number of the employees] that are targeted for report [fiscal year] in Yokohama-shi and calculates the amount of per capita rate from [the number of the moon which had office], and thing which we added up becomes the amount of per capita rate.

※Foreheads such as capital call sums such as principle, sums such as capital to prescribe in Corporate Tax Law Article 2 16th or connection individual treatment capital to prescribe to 2 of the article 17th, but standard changes more for fiscal year to start on after April 1, 2015. Specifically, please see "(we apply from fiscal year to start after April 1, 2015) about review of calculation standard of corporation municipal tax per capita rate".

◆Calculation of the amount of per capita rate

  [less than amount of per capita rate (100 yen cutting off) per one ward] = (【Tax rate (annual sum)】 × 【The number of the moon which had offices】)  ÷ 12

 ※The amount of per capita rate per 1 one ward when actually calculated from this.

 ※When offices are in plural wards in two …We add up the amount of per capita rate that we judged according to the number of the employees (in each ward) every ward.

 ※When there are plural offices in 3 equivalence wards …We add up the number of the employees and judge the amount of per capita rate.


◆Basic date
DivisionPer capita rateCorporation tax percent
Sums such as capitalThe number of the employees[sum of capital] or [sum of the investment]
Planned report
As of the end of pre-fiscal year
The day before of day that passed in six months
X
Middle report
As of the end of temporary financial statements calculation period
As of the end of temporary financial statements calculation period
As of the end of temporary financial statements calculation period
Final income tax return
As of the end of fiscal year
As of the end of fiscal year
As of the end of fiscal year

◆The number of the employees
DivisionThe number of the employees
When there is not transfer[fiscal year] We establish office in the no middle[fiscal year] We abolish office in the no middlePart-time job, part-time exception,
Cases that the number of the employees is in change more than double
Per capita rate
(we calculate by ward unit)
The number of the employees of business end of the fiscal year
The number of the employees of business end of the fiscal year
0 people
(when we abolish on the end of fiscal year the number of the employees of business end of the fiscal year)
Corporation tax percent
(we calculate by office unit)
The number of the employees of business end of the fiscal year
[the number of the employees of business end of the fiscal year] X [the number of the moon] ÷ [fiscal year moon number] (decimal close)
[end of the abolition last month employee number] X [the number of the moon] ÷ [fiscal year moon number] (decimal close)

◆The number of the moon
DivisionThe number of the moon
Per capita rate
(we calculate by ward unit)
We calculate according to calendar and cut off when fraction less than January occurs. But when the whole does not reach January; January
Corporation tax percent
(we calculate by office unit)
When calculate according to calendar, and fraction less than January occurs; counting a fraction as a whole geru

◆Per capita rate tax rate

 (a) Fiscal year to start by March 31, 2019 from April 1, 2014 → ○"Yokohama green tax" tax rate to include

 (i) Fiscal year to start by March 31, 2014 from April 1, 2009

    When corporation tax percent is not imposed (the following amount of money in the case of 0 yen) → ●Standard tax rate

    When corporation tax percent is imposed (when the following amount of money is not 0 yen) →"Yokohama green tax" tax rate to include

   (when there is fraction less than 100 yen or when the total amount is less than 100 yen, please cut off the fraction amount of money or the total amount.)
    1.20th style [the amount of (6) or (7) corporation tax percent] - [deduction of sums such as corporation taxes of (8) foreign country] - [deduction of the amount of corporation tax percent based on the (9) disguise accounting] - [deduction of the amount of corporation tax percent to affect conduct of (12) tax convention]
    2.3 styles [the (2) planned report amount of a tax] of the 20th
    3.21st style [the amount of (6) or (7) corporation tax percent] - [deduction of sums such as corporation taxes of (8) foreign country]
    4.22nd style [the amount of (3) or (4) corporation tax percent] - [the (5) amount of corporation tax percent that payment was already settled]
    5.Rebirth, decision: Sum equivalent to as above

 (u) Fiscal year to start by March 31, 2009 from April 1, 2008 → ●Standard tax rate

It depends on sums such as capital
Division such as corporations
"Yokohama green tax"
Tax rate (annual sum) to include
●Standard tax rate (annual sum)
The number of the employees
50 or less
The number of the employees
More than 50
The number of the employees
50 or less
The number of the employees
More than 50
Corporation which is considered do not have sums such as capital ※1-4
54,500 yen
50,000 yen
Corporation which is less than 10 million yen
54,500 yen
130,800 yen
50,000 yen
120,000 yen
More than 10 million yen
 Corporation which is less than 100 million yen
141,700 yen
163,500 yen
130,000 yen
150,000 yen
More than 100 million yen
 Corporation which is less than 1 billion yen
174,400 yen
436,000 yen
160,000 yen
400,000 yen
More than 1 billion yen
 Corporation which is less than 5 billion yen
446,900 yen
1,907,500 yen
410,000 yen
1,750,000 yen
Corporation more than 5 billion yen
3,270,000 yen
3 million yen

 ※Thing (we remove thing performing profit business in incorporated administrative agency.) except thing which cannot assign equal distribution among 1 community corporation and public interest corporations
 ※Corporations without 2 personalities
 ※3 public corporate judicial people (we remove nonprofit model corporation.) And general incorporated foundation (remove nonprofit model corporation.)
 ※We do not have sum of capital or sum of the investment for 4 insurances method in corporation except mutual insurance company to prescribe


6.About corporation tax percent

 It is the amount of a tax to calculate based on corporation tax report. [standard of assessment] It becomes sum that modified deductions from ha [the corporation amount of a tax].

 Corporation having office or establishment uses [division standard of assessment] that prorated [standard of assessment] by the number of the employees becoming standard of the division in the municipalities more than 2.

 In addition, we have you pay your tax by tax rate beyond standard tax rate depending on scale of capital amount of money in Yokohama-shi and inflect for precious resources for urban infrastructure maintenance such as main roads.

Amount of income 5,100 million yen (the amount of 28, Heisei fiscal budget) for corporation tax percent excess taxation

◆Calculation of the amount of corporation tax percent

  [the amount of corporation tax percent] = [standard of assessment or division standard of assessment] X [tax rate] - [tax credit]

 ・Standard of assessment
   (a) The corporation amount of a tax for income of each fiscal year
   (i) The corporation amount of a tax such as retirement annuities for financial reserve
   (u) The corporation amount of a tax for income at liquidation
   (e) The individual reversion corporation amount of a tax for connection income of connection fiscal year

◆The division of standard of assessment

    [division standard of assessment] = (number of all [standard of assessment] ÷ [employees]) X [the number of the employees for Motoichi]

◆The number of the number of basic date, the employees, the moon

 As we publish in "about per capita rate, 5", please confirm.


◆Corporation tax percent tax rate
Sum of capital and sum of the investment Tax rate
Before September 30, 2014
Fiscal year to start
After October 1, 2014
Fiscal year to start
Mutual insurance company to prescribe for corporations more than 1 billion yen, the insurance method and
Trust corporation to prescribe to 7 of Corporate Tax Law Article 4
14.7% 12.1%
Corporation less than 1 billion yen more than 500 million yen 13.5% 10.9%
Corporation less than 500 million yen and corporation which does not have capital or investment
(we remove mutual insurance company to prescribe for the insurance method.)
12.3% 9.7%

 We will put the amount of corporation tax percent that corporation establishing offices in the municipalities more than 2 prorates standard of assessment with the number of the employees every each municipality, and demanded every each municipality.

 But please be careful as corporation (it applies to corporation declaring using 21st style or 22nd style) dissolved by September 30, 2010 will use tax rate at the time of dissolution.

7.About reduction of tax rate of corporation tax percent

 We reduced tax rate of corporate residence tax (corporation prefectural tax, corporation municipal tax) corporation tax percent in taxation system revision in 2014, and local corporation tax (national tax) equivalent to tax rate reduction was founded.
 In addition, the revision mentioned above is applied from fiscal year minute starting after October 1, 2014.


<< about provisional measure affecting planned report >>

 With tax rate revision of corporate residence tax corporation tax percent, we calculate about the amount of planned report of fiscal year of beginning starting after October 1, 2014 as follows.

  [the amount of planned report corporation tax percent] =[the amount of corporation tax percent of pre-fiscal year] *4.7/ [the number of the moon of pre-fiscal year]


8.About report, reference

 As department in charge of varies according to contents to inquire, please be careful.
Thing about taxation of corporation municipal tax
●[report] nogo presentation
●[taxation] Reference where ni relates to
●[corporations notification of the establishment, establishment, transfer] nogo presentation
●[report] ・Reference about sending of [payment notices]
Finance Bureau corporation taxation section corporation City Tax Section (as a general rule, I send report by message box] of [mail] or [eltax in the next months such as end days for fiscal year.)
●[report by electronic report] Equal nogo presentation
●Ward (when we have you choose [presentation] of report by electronic report, we have you choose [ward] with main office in Yokohama-shi.with main office But inquiry becomes the corporation City Tax Section mentioned above.)

Thing about the tax payment of corporation municipal tax
○[place paying its tax]
Japan Post Bank (Kanagawa, Tokyo, Chiba, Saitama, Ibaraki, Tochigi, Gunma and the Yamanashi prefecture)
○[tax payment]
Ward office Tax Division of ward with main office
※When want to be confirmed municipalities cord; this
○[issuance of tax payment proof]
Ward office Tax Division
Service counter in the city hall (there is time when we cannot issue immediately)

9.Downloading such as guides of payment notice, report, mention

 Corporation municipal tax payment notice, corporation can download report style of the establishment, establishment, transfer, report style (partly), guide of mention of each report from [Yokohama-shi electron application service].

 In addition, please request to Finance Bureau corporation taxation section corporation City Tax Section when reports which are not published are necessary.


                                             
Kind of styleTo download page
Corporation municipal tax payment notice ※It is style of Yokohama-shi.
○[Yokohama-shi electron application service] You can download kara.
Incorporation, establishment registration form
○The mention point
○[Yokohama-shi electron application service] You can download kara.
Fiscal year, tax payment place, other changes, transfer registration form
○The mention point
○[Yokohama-shi electron application service] You can download kara.
Guide of each report style, mention of corporation municipal tax
○[Yokohama-shi electron application service] You can download kara.
Each report separate table of corporation municipal tax
Judgment list of profit business such as social welfare corporation, rebirth protection corporation, educational foundation
○[Yokohama-shi electron application service] You can download kara.
Guides of mention such as each report separate table of corporation municipal tax
○[Yokohama-shi electron application service] You can download kara.
Municipal tax rebirth bills such as corporations
○[Yokohama-shi electron application service] You can download kara.
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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Municipal tax of corporation
Yokohama-shi Finance Bureau Chikara part corporation taxation section - telephone: 045-671-4481 - FAX: 045-210-0481
Email: za-houjin@city.yokohama.jp
Making day: December 14, 2016 The last update date: December 13, 2016
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