Municipal tax of corporations

1.What is corporate municipal tax? 2. Taxpayers, etc. 3. General tax filing and tax payment deadline 4. Establishment, Establishment, Other Transfer Notifications 5. Per capita rate
6.Income tax rate 7. Reporting address, contact information, etc.

・Tax imposed on [corporation] with [office] or [office] in Yokohama city.

・It is calculated by adding the [corporate tax rate] calculated according to the income of the corporation and the [per capita rate] imposed by the size of the corporation.

・After the end of the business year determined by each corporation, the corporation calculates and declares the tax amount by itself, and pays the tax amount.

・Electronic reporting is available in Yokohama-shi, but please see homepage (outside site) of eLTAX about the method.

Corporate municipal tax includes corporations that have [offices], [offices], [dormitory], [recreation facilities], etc. in Yokohama City, as well as [corporate associations with no personality] such as "Residential Association apartments without corporate status" If you are engaged in a profitable business (such as when you have a mobile phone antenna installation fee), you will be the taxpayer.

◆What is an office, etc.

[human] and [physical equipment] provided for the necessity of the business, [the place where the business is continuously conducted there] (regardless of whether it is owned) 。

※In order to accompany the original business, training centers and clinics within the company are also included.

※Including corporations with no personality (those engaged in profitable business)

The tax return and tax payment deadline is the same as the corporate tax return and tax payment deadline.

◆Business year, necessity of interim (planned) declaration, etc.
・Interim (planned) declaration of total corporations
If there is an interim tax return obligation under the Corporation Tax Law, please file an interim tax return or scheduled tax return in accordance with the corporate tax.
It is not necessary if the amount obtained by dividing the amount obtained by multiplying the [corporate tax amount] for the previous fiscal year by 6 by the [number of months in the previous fiscal year] is 100,000 yen or less.
Notwithstanding the above, for a total child corporation whose total parent corporation is a cooperative, etc., the total parent corporation business year to which the start of the business year belongs exceeds June, and six months after the start of the total parent corporation business year If there is a total control relationship with the total parent corporation on the day after the end of the month, a scheduled declaration and payment must be made within two months from the six months have passed. In this case, it is not possible to make an interim declaration. (Article 321-8, Paragraph 2 of the Local Tax Law)
・Other corporations, etc.
Please check with your tax office, etc. as it is subject to corporate tax.

Please note that the attached documents vary depending on the content of the notification.
Please see this page for downloading registration form~

In Yokohama City, the tax rate is determined from [Business Year], [Presence or absence of corporate tax rate], [Amount of capital, etc.], and [Number of employees (PDF: 239KB)] subject to declaration in [Each ward] The per capita rate is calculated from the number of months that had an office], and the sum is the per capita rate.

※If the amount of capital, etc. is less than the sum of the capital and the capital reserve, the sum of the capital and the capital reserve is used to calculate the per capita rate tax rate.

◆Calculation of per capita rate
[Per capita rate per ward (PDF: 104KB) (rounded down to less than 100 yen)]　＝　（【Tax rate (annual amount)】　×　【Number of months in which offices were held】）　÷　12

※1 Per capita rate per ward when actually calculated (PDF: 104KB)

※When there are offices in multiple wards in 2 cities …The sum of the per capita rate determined for each ward according to the number of employees (in each ward) is added.

※3 When there are multiple offices in the same ward …The total number of employees is calculated to determine the per capita rate.

[Example] A case in which a December settlement corporation located in Naka Ward, Yokohama moved to Nishi Ward on January 10 (capital amount was 8 million yen, with 20 employees as of the end of the fiscal year).
・Naka Ward: For 9 days, 1 month ⇒ 54,500 x 1 ÷ 12 = 4,500 yen
・Nishi Ward: For November and 22nd, 11 months ⇒ 54,500 x 11 ÷ 12 = 49,900 yen [per capita rate of the corporation]: 4,500 + 49,900 = 54,400 yen

※1 Fiscal Years beginning from April 1, 2014 to March 31, 2029 → The tax rate includes the Yokohama Green Tax. Please note that this is not the standard tax rate.
※2 Among public corporations and public interest corporations, those other than those that cannot impose a per capita rate (excluding those that conduct profit-making businesses at independent administrative corporations)
※3. Organizations with no personality
※4 General incorporated associations (excluding non-profit corporations) And general incorporated foundations (excluding non-profit corporations)
※5 Corporations other than mutual companies stipulated in the Insurance Business Law that do not have the amount of capital or investment

The amount of tax calculated based on the income tax return. [Taxation standard] Is the amount obtained by adding and subtracting deductions etc. from [Corporate Tax Amount].

Corporations with offices or offices in two or more municipalities will use the [split tax standard], which is prorated by the number of employees who are the basis for splitting.

In addition, in Yokohama City, tax is paid at a tax rate that exceeds the standard tax rate according to the size of the capital amount, and is used as a valuable resource for the maintenance of urban infrastructure such as major roads. .

Income from excess income tax rate: Approx. 6.5 billion yen (FY2024 Budget)

◆Calculation of income tax rate

Income tax rate　＝　[Taxation standard or split taxation standard] x [Tax rate]-[Tax credit]

・Tax standard: Corporate tax amount calculated in accordance with the provisions of the Corporation Tax Law and other laws and regulations relating to corporate taxes

◆Split of tax standard

[Divided taxation standard]　＝　([Taxation standard] ÷ [Number of all employees]) x [Number of employees for Motoichi]

◆Calculation of projected income tax rate

(Planned income tax rate) ＝[Corporate tax rate for the previous fiscal year] × 6 / [Number of months in the previous fiscal year]

◆Reference date, number of employees, number of months

As you publish in "5. About per capita rate", please confirm.

Corporations that have offices in two or more municipalities will pay the corporate tax rate calculated by dividing the tax standard by the number of employees for each municipality for each municipality.

However, please note that corporations dissolved by September 30, 2010 (applicable to corporations that file using the No. 21 style or No. 22 style) will use the tax rate at the time of dissolution. Please give me.

Please note that the department in charge varies depending on the content of the inquiry.