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Electronic filing of large corporations has become mandatory.

In the tax reform in FY2018, the declaration of corporate municipal tax for the fiscal year beginning on or after April 1, 2020, conducted by large corporations, etc., must be submitted by the method using electronic information processing organization (eLTAX). It was supposed to be.

Last Updated March 8, 2022

Tax items

Corporate municipal tax

Eligible corporations

This applies to domestic corporations listed in 1 and 2.
 1. Corporations with capital or investment of more than 100 million yen at the start of the business year (for public corporations, etc., April 1 of the previous year)
 2. Mutual companies, investment corporations and special purpose companies

Fiscal year beginning of application

Years beginning on or after April 1, 2020

Target report, etc.

Final tax returns, interim (planned) returns, interim returns, interim returns for provisional settlements, revised returns, and documents to be attached to these returns
Example of documents to be attached (partial): Receipt pertaining to specific donation tax credit (refer to documents issued pursuant to the provisions of Article 14, Paragraph 1 of the Regional Revitalization Law Enforcement Regulations), and for corporations at the city head office, the division statement of the taxation standard (No. 22-2 style) ), Etc.

Others

If electronic filing is not made, it will be treated as a non-declaration. However, if it is deemed difficult to use eLTAX due to telecommunications line failure, disaster or other reasons, measures will be considered based on national tax measures.

Reference

Inquiries to this page

Corporate Taxation Division, General Tax Department, Finance Bureau

Telephone: 045-671-4481

Telephone: 045-671-4481

Fax: 045-210-0481

Email address: za-houjin@city.yokohama.jp

Return to the previous page

Page ID: 400-721-520

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