Corporation municipal tax
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
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.