Forms and guides (that relating to establishment tax)

Last update date May 2, 2024

Taxes related to business establishments

We can download a part of styles such as establishment tax returns and guidance of establishment tax from this page.

Establishment tax declarations, etc. Business Tax Guide

Precautions for declaration
<Notes>
1 Not all forms of registration form declarations are provided. This page provides some forms and guidance for descriptions. For styles that do not provide, please use the ones distributed at the submission destination (Finance Bureau Corporate Taxation Division). 2 It is not possible to submit a report by e-mail or the like. Please submit the registration form Declaration Form by mail or bring it to the submission address (Finance Bureau Corporate Taxation Division). About file formats such as 3 styles In principle, the styles listed here are provided in PDF (Portable Document Format), but some forms of business tax are also provided in Excel. Adobe Reader, which is distributed free of charge by Adobe Co., Ltd., is required to display and print PDF formats. If you do not have it, download and install Adobe Reader (external site) from the Adobe Co., Ltd. site before using it. 4 Use plain paper to print and print. Please use A4 size white plain paper for the style and description guide. Please note that if the size and printing surface are different, it may not be accepted. Please do not use thermal paper, backing paper, etc. 5 Please note the following points when printing the registration form Declaration Form. When printing the form and the guide described, display the form on the screen and press the print button on Acrobat Reader. You cannot print the form with the print button on the browser. Please refer to the latest information. Due to amendments to laws, ordinances, regulations, rules, etc., registration form, declaration forms and guidance are subject to change (modify). If you want to reserve the registration form tax return form and guidance, please check the latest information. 7 For inquiries about procedures, please contact the Finance Bureau Corporate Taxation Division. If you have any questions about the procedure, please check with the submission address (Finance Bureau Corporate Taxation Division) in advance. The area code of Yokohama City is "045".

Taxes related to business establishments

Office tax return, etc.
※About seal column of declarations, etc.
From April 1, 2021, from the viewpoint of reducing the burden on taxpayers and improving convenience, there is no need for seal on tax returns.

Office tax return, etc.
Form name	Downloading of style
Declaration of new establishment or abolition of offices	Declaration of establishment and abolition of offices (Excel: 38KB)
Office tax return, etc. (Form No. 44, Appendix 1 to Appendix 4, Deemed Joint Business Statement)	Establishment tax return (No. 44 style, Appendix 1, Appendix 2, Appendix 3, Appendix 4) (Excel: 116KB) Statement of Deemed Joint Business (Excel: 29KB) Example of statement on deemed joint ventures (PDF: 169KB) Guidelines for Description of Deemed Joint Business (PDF: 1,289KB)
Example of business tax return	Example of business establishment tax return (PDF: 942KB)
Declaration form pertaining to lending of office houses	Declaration form (Excel: 49KB) pertaining to loan of house for business establishments Description procedure of report pertaining to loan of business house (PDF: 1,746KB) Declaration form (for continuation) pertaining to loan of house for establishment (Excel: 45KB) Statement of common areas, etc. (Part related to loan) (Excel: 41KB) Guidelines for statement (parts pertaining to loan) for common areas (PDF: 217KB) Statement of common areas, etc. pertaining to some persons (Excel: 45KB) Guidelines for statement of common areas, etc. pertaining to some persons (PDF: 64KB)
Application form for reduction of taxes	Application form for reduction of taxes (Excel: 38KB) Application for reduction of taxes of business establishments due to disaster (Excel: 38KB)
Invoice for office tax rectification	Invoice for office tax rectification (Excel: 45KB)
Establishment tax payment notice	Establishment tax payment notice (Excel: 53KB) Payment notice preparation manual (PDF: 421KB)

Office tax guidance, etc.

Business tax guidance, etc.
Form name	Downloading of style	Remarks
Corporate Tax Guide	Guide only: tebiki.pdf（PDF：1,179KB） Full text (Guide + Appendix): tebiki-zenbun.pdf（PDF：1,557KB）	As of April 1, 2024
Appendix 1 List of Facilities subject to tax exemption	hikazei.pdf（PDF：490KB）	As of April 1, 2024
Appendix 2 List of Facilities subject to special provisions in the taxation standard	tokurei.pdf（PDF：298KB）	As of April 1, 2024
Appendix 3 List of facilities subject to reduction of taxes	genmen.pdf（PDF：156KB）	As of April 1, 2024
Guidance for Business Office Tax Loan Declaration	k-tebiki.pdf（PDF：228KB）	As of April 1, 2024