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Electronic report of large corporation is made mandatory

In the taxation system revision of 2018, as for the report of corporation municipal tax for fiscal year to start after April 1, 2020 when large corporation performed, it was decided to have to submit by method (eLTAX) using electronic intelligence processing organization.

Last update date November 21, 2019

Target items of taxation

Corporation municipal tax

Target corporation

It applies to inside the country corporation advocating to 1 and 2.
 1. Put at the time of start for fiscal year; and sum of capital or sum of the investment is corporation more than 100 million yen
 2. Mutual insurance company, investment corporation and specific purpose company

Application start fiscal year

Fiscal year to start after April 1, 2020

Target reports

Documents which are considered that you should attach to decision report, middle (plan) report, middle report of temporary financial statements, modified report and these reports


When electronic report is not accomplished, we will handle as non-report. But, about measures when it is admitted that it is difficult to use eLTAX due to trouble of telecommunications line, disaster and others, we consider based on measures in national tax.


Inquiry to this page

Financial Leading court lady tax part corporation taxation section

Telephone: 045-671-4481

Telephone: 045-671-4481

Fax: 045-210-0481

E-Mail address [email protected]

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Page ID: 400-721-520

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