Handling of tax return after the deadline pertaining to special measures of the tax standard of property tax and city planning tax on business houses and depreciable assets of 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 the new coronavirus infection, it is recognized that it is difficult to file by the deadline because there is an "unavoidable reason" If so, you can apply for an extension of the filing deadline.

As shown in the example below, if the preparation of special tax returns and other documents to be submitted is delayed due to reasons that cannot be attributed to the taxpayer himself, and it is deemed difficult to file a tax return by the deadline , You can extend the filing deadline.
Please note that if you do not know this exception, it does not fall under "unavoidable reason".

<Specific examples>

• When a taxpayer (including an accountant, etc. in the case of a corporation) is infected with the new coronavirus infection and cannot prepare or submit special declarations and other documents to be submitted
• In cases where work related to the preparation and submission of special declarations and other submitted documents cannot be performed due to the closure of offices, working from home, reduction of business activities, etc. to prevent the spread of COVID-19.
• When there is a delay in the work of a certified management innovation support organization, etc.

（１） Documents to be submitted

Download the application form below and fill in required items.
If the exceptional 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 special declarations.

（３） Application deadline

As a general rule, please submit it at the same time as submitting a special report, etc. immediately after the "day when the reason stopped".

（４） Submission address

This is the same as the submission destination for special declarations. For details, please refer to the “4. Submissions / Number of copies to be submitted” column on the special declaration guide page [How to report].