Electronic filing of large corporations has become mandatory.

Corporate municipal tax

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, April 1 of the previous year)
　２. Mutual companies, investment corporations and special purpose companies

Years beginning on or after April 1, 2020

Final income tax return, interim (planned) tax return, provisional settlement interim tax return, amended tax return, and documents to be attached to these filings
Example of documents to be attached (part): 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), for corporations at the city head office, the statement of taxation standard (No. 2 style) )

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

About electronic filing of large corporations (eLTAX homepage) (outside site)