Handling after the deadline pertaining to special measures of the tax standard of property tax and city planning tax on business houses and depreciable assets such as small and medium-sized businesses related to COVID-19 infection, etc.

Regarding the declaration of measures to reduce property tax, etc. for small and medium-sized businesses whose business income has decreased due to the effects of COVID-19 infection, it is deemed difficult to file by the deadline due to "unavoidable reasons". If so, you can apply for an extension of the filing deadline.

As shown in the example below, if it is deemed difficult to file a tax return by the deadline due to reasons that cannot be attributed to the taxpayer's own responsibility, the preparation of special tax returns and other documents to be submitted is delayed. , You can extend the filing deadline.
Please note that if you simply did not know this special provision, it does not fall under the “unavoidable reason”.

<Example>

• Taxpayers (including accountants in the case of corporations) are infected with COVID-19 infection and cannot prepare or submit special declarations or other documents to be submitted.
• In order to prevent the spread of COVID-19, work related to the preparation and submission of special declarations and other documents to be submitted cannot be performed due to closure of offices, work from home, or reduction of business activities.
• When there is a delay in office work of a certified management innovation support organization, etc.

（１） Documents to be submitted

Please download the application form below and fill in required items.
If special assets are located in multiple wards, the Director General name in the upper left may be blank.
<Download style: Word (word: 21KB), PDF (PDF: 253KB)＞

（２） Submission method

As a general rule, please submit one copy by mail or eLTAX at the same time as the special report etc.

（３） Application deadline

As a general rule, please submit at the same time as submitting a special report, etc. immediately after the "date on which the reason has ceased".

（４） Submission address

It is the same as where to submit special declarations. For details, please refer to the “4. Submissions / Number of copies” column on the special declaration information page [How to report].