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About individual extension of deadline for report, payment of office tax accompanied with influence of new coronavirus infectious disease

Last update date July 17, 2020

About individual extension of deadline for report, payment of office tax accompanied with influence of new coronavirus infectious disease

Under the influence of new coronavirus infectious disease, financial statements work is not in time by influence due to infectious disease occurring in not being able to maintain the normal duties system and thing, business partner and the company concerned which cannot but reduce operation and can apply for extension in deadline for report, payment as limit as thing corresponding to when "special circumstances that the mayors cannot do by time limit admitted that there is" in 90 days from "day when reason stopped" when report, payment is difficult physically before original time limit. With "day when reason stopped", we apply for extension of time limits such as report, payment and consider objectively and point to day when we restored in state of degree that it is admitted that it is all right though we do acts such as report, payment.
As, as a general rule, deadline for report, payment becomes submission day of report, please pay by report day.
When you pay after the next day of report day, please be careful as you may take arrearages.

Way of thinking of report and payment
Report dayPayment dayArrearages
6/56/5It does not occur
6/5After 6/6There is fear to occur

About report procedure

When they wish to extend deadline for report, payment, prior contact and application are unnecessary.
●When report is submitted in writing
When extension of deadline for report, payment of office tax is hoped for, you list "report, payment extension application due to new coronavirus" and "submission day" in the remarks column of office tax report, and please submit.
●When report is submitted in electronic report (eLTAX)
When you declare using electronic report (eLTAX), you input into the remarks column of report of electronic report with "report, payment extension application of office tax due to new model coronavirus", and please submit by electronic report likewise.
As for the mention methods to report, please see "(PDF: 237KB) about individual extension of report payment time limit of office tax".

Please cooperate with report submission by mail

Report accepts even mail. For the infectious disease prevention, please cooperate with submission by mail. On mail, please send report which listed required items to Finance Bureau corporation taxation section.
Submissions such as reports of office tax:
Yokohama-shi finance Leading court lady tax part corporation taxation section office tax charge
〒231-8312 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the ninth floor of Chuo Building
Telephone 045-671-4491
As for making method of report, the downloading of report, please see page of "applications introduce style" (thing about office tax).

Electronic report of city tax

In Yokohama-shi, we start electronic report of city tax using eLTAX (L tax) and electronic application service. In the case of report of city tax, please use simple convenient eLTAX electron report service.
As for the details about electronic report of city tax, please see page of "electronic report of city tax".

When payment is difficult

By various circumstances, lack of funds occurs, and there is the collection postponement system of city tax when we cannot pay temporarily.
Please see page of "postponement system in city tax for person having difficulty in tax payment under the influence of new coronavirus infectious disease" for more information about the collection postponement system.

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Inquiry to this page

Financial Leading court lady tax part corporation taxation section

Telephone: 045-671-4491

Telephone: 045-671-4491

Fax: 045-210-0481

E-Mail address [email protected]

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