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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]
Municipal tax of corporation
Last update date January 8, 2021
Under the influence of new coronavirus, 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 business partner and the company concerned and can apply for extension in deadline for report, payment when it is difficult physically that report pays corporation municipal tax before original time limit. The details about "individual extension of deadline for report, payment of corporation municipal tax accompanied with influence of new coronavirus infectious disease"
1.With corporation municipal tax 2. Taxpayers 3. Deadline for general report, tax payment 4. About establishment, establishment, other transfer reports 5. About per capita rate
6.About corporation tax percent 7. About report, reference 8. Downloading
... which ... corporation municipal tax payment notice can download
・It is tax imposed on [corporation] with [office] or [office] in Yokohama-shi.
・We add up [per capita rate] imposed by [corporation tax percent] calculated according to profit of corporation and scale of corporation and calculate.
・After fiscal year that each corporation sets, corporation calculates the oneself amount of a tax, and the amount of a tax declares and puts the amount of a tax.
・Electronic report is available in Yokohama-shi, but please see homepage (the outside site) of eLTAX about the method.
| ・In Yokohama-shi, we stop green decrease of city limits and work on new expansion measure of [Yokohama green up plan] to succeed to town Yokohama that is full of green in the next generation. We carry out "Yokohama green tax" as some resources of that purpose from 2009. ・"Yokohama green tax" is levied as extra minute to per capita rate of personal municipal tax and corporation municipal tax. ・About tax rate of fiscal year to start between April 1, 2009 of corporation municipal tax and March 31, 2024, please see per capita rate tax rate. |
| The amount of income for per capita rate excess taxation: 1.1 billion yen (the amount of 2019 budget) |
|---|
When [corporations without personality] such as "apartment Residential Association without juridical person" performs profit business, as for corporation municipal tax, (including case getting antenna setting charges of cell-phone) becomes taxpayer other than corporation with [office], [office], [dormitory], [sanitarium] in Yokohama-shi.
◆With offices
It was established from need of business [human] and is with [material facilities] [place where it continues there, and business is carried out] (possession of self does not matter.) .
※We include training institute, clinics in company to accompany original business.
Taxpayer | The amount of per capita rate | The amount of corporation tax percent | |
|---|---|---|---|
| It is corporation with office and office in Yokohama-shi | Taxation | Taxation | |
| There are not office and office in Yokohama-shi, but corporation with dormitory, sanitarium | Taxation | Tax exemption | |
It is trustee of corporation taxation trust with office and office in Yokohama-shi | Tax exemption | Taxation | |
※Corporations without personality include (thing performing profit business) in corporation
Deadline for report, tax payment is the same as deadline for report, tax payment of corporation tax.
| Type of main report | Period when is targeted for report | Deadline for general report, tax payment |
|---|---|---|
１．Middle report (report by temporary financial statements) | [day of each fiscal year start] From this for six months | [day six months after day of each fiscal year start] It is less than two months from this |
２．Planned report (report based on report of pre-fiscal year) | [day of each fiscal year start] From this for six months | [day six months after day of each fiscal year start] It is less than two months from this |
３．Final income tax return | For each fiscal year | [the next day of day of each fiscal year end] It is less than two months from this |
◆Fiscal year, report (the tax payment) time limit, necessity or not of middle (plan) report
・Planned report of connection corporation
Please perform planned report in middle one where you cannot report to.
In addition, amount of money that we divide amount of money that we multiply 6 by [connection corporation tax individual reversion payment sum] of [previous connection fiscal year] and got by [the number of the moon of previous connection fiscal year] concerned and got is unnecessary for cases 100,000 yen or less.
・Other corporations
As you obey corporation tax, please confirm in tax offices.
As documents to attach vary according to contents of report, please be careful.
| Report contents | Attached documents |
|---|---|
1.When we established corporation in the city or when we established offices | ・Copy of register certified copy |
| Report contents | Attached documents |
|---|---|
2. When we changed entries such as main store Address, capital or representative | ・Copy of register certified copy |
3. When we changed fiscal year | ・Copy of the general meeting minutes (articles of association that or are new) |
4. When we divided | ・Copy of the division contract (plan) |
5. When it was merged | ・Copy of merger contract |
6. When we received approval of the connection tax payment | ・Copy of approval notification (or approval application) of corporation tax |
7. When there was disposal of cancellation of the connection tax payment | ・Copies such as cancellation notifications of corporation tax |
8. When we did extension application of deadline for report of corporation tax | ・Copies such as extension applications (it has been accepted) of corporation tax |
We become a target of report in [together with ward] in Yokohama-shi [fiscal year] and tax rate is fixed from [having corporation tax percent or not], [sums such as capital], [number of the employees (PDF: 239KB)] and calculates the amount of per capita rate from [the number of the moon which had office], and thing which we added up becomes the amount of per capita rate.
※Foreheads such as capital say sums such as principle, sums such as capital prescribed in Corporate Tax Law Article 2 No. 16 or capital according to connection unit prescribed in 2 of article No. 17, but standard changes more for fiscal year to start on after April 1, 2015. For more details, please see "(we apply from fiscal year to start after April 1, 2015) about review of calculation standard of corporation municipal tax per capita rate".
◆Calculation of the amount of per capita rate
[amount of per capita rate (PDF per one ward: under 104KB) (100 yen cutting off)] ＝ （【Tax rate (annual sum)】 × 【The number of the moon which had offices】） ÷ 12
※1 amount of per capita rate per one ward when we actually calculated (PDF: 104KB)
※When offices are in plural wards in two …We add up the amount of per capita rate that we judged according to the number of the employees (in each ward) for each ward.
※When plural offices are in 3 equivalence wards …We add up the number of the employees and judge the amount of per capita rate.
Division | Per capita rate | Corporation tax percent | |
|---|---|---|---|
| Sums such as capital | The number of the employees | [sum of capital] or [sum of the investment] | |
Planned report | As of the end of pre-fiscal year | The day before of day that passed in six months | ― |
Middle report | As of the end of temporary financial statements calculation period | As of the end of temporary financial statements calculation period | As of the end of temporary financial statements calculation period |
Final income tax return | As of the end of fiscal year | As of the end of fiscal year | As of the end of fiscal year |
Division | The number of the employees | |||
|---|---|---|---|---|
When there is not transfer | [fiscal year] We open office of this on the way | [fiscal year] We abolish office of this on the way | Part-time job, part-time exception, Cases that change more than double has the number of the employees | |
Per capita rate | The number of the employees of business end of the fiscal year | The number of the employees of business end of the fiscal year | 0 people | |
Corporation tax percent | The number of the employees of business end of the fiscal year | [the number of the employees of business end of the fiscal year] X [the number of the moon] ÷ [fiscal year moon number] (decimal close) | [the end of the abolition previous month employee number] X [the number of the moon] ÷ [fiscal year moon number] (decimal close) | |
| Division | The number of the moon |
|---|---|
Per capita rate (we calculate by ward unit) | We calculate according to the calendar and cut off when fraction less than January occurs. But when the whole does not reach January; January |
| Corporation tax percent (we calculate by office unit) | When calculate according to the calendar, and fraction less than January occurs; counting a fraction as a whole geru |
| It depends on sums such as capital Division such as corporations | "Yokohama green tax" Tax rate (annual sum) to include | Standard tax rate (annual sum) | ||||
|---|---|---|---|---|---|---|
| The number of the employees 50 or less | The number of the employees More than 50 | The number of the employees 50 or less | The number of the employees More than 50 | |||
Corporation where it is considered that there are not sums such as capital ※1-4 | 54,500 yen | 50,000 yen | ||||
Corporation 10 million yen or less | 54,500 yen | 130,800 yen | 50,000 yen | 120,000 yen | ||
More than 10 million yen | 141,700 yen | 163,500 yen | 130,000 yen | 150,000 yen | ||
More than 100 million yen | 174,400 yen | 436,000 yen | 160,000 yen | 400,000 yen | ||
More than 1 billion yen | 446,900 yen | 1,907,500 yen | 410,000 yen | 1,750,000 yen | ||
Corporation more than 5 billion yen | 3,270,000 yen | 3,000,000 yen | ||||
※Thing (we remove thing performing profit business in incorporated administrative agency.) except thing which cannot assign equal distribution among 1 community corporation and public interest corporations
※Corporations without 2 personalities
※3 general incorporated associations (we remove nonprofit model corporation.) And general incorporated foundation (remove nonprofit model corporation.)
※We do not have sum of capital or sum of the investment in corporation except mutual insurance company prescribed in 4 insurances method
(1) Fiscal year to start by March 31, 2024 from April 1, 2014 → "Yokohama green tax" tax rate to include
(2) Fiscal year to start by March 31, 2014 from April 1, 2009
① Case that corporation tax percent is imposed on (calculation result of report of a - o either is not 0 yen as follows) → Tax rate including "Yokohama green tax"
② Case that corporation tax percent is not imposed on (calculation result of report of a - o either is 0 yen as follows) → Standard tax rate
Oh, No. 20 style [the amount of (5) or (6) corporation tax percent] - [specific donation amount of a tax deduction of (7) inhabitants' tax]
－[deductions such as considerable sums such as the income amount of a tax targeted for subtraction to affect (8) foreign country companies concerned] －[deduction of sums such as corporation taxes of (9) foreign country]
－[deduction of the amount of corporation tax percent based on the (10) disguise accounting] －[deduction of the amount of corporation tax percent to affect conduct of (13) tax convention]
3 styles [the (2) planned report amount of a tax] of i No. 20
u No. 21 style [the amount of (6) or (7) corporation tax percent] - [deduction of sums such as corporation taxes of (8) foreign country]
Oh, No. 22 style [the amount of (3) or (4) corporation tax percent] - [the (5) amount of corporation tax percent that payment was already settled]
o rebirth, decision [sum equivalent as above]
(when there is fraction less than 100 yen or when the total amount is less than 100 yen, please cut off the fraction amount of money or the total amount.)
It is the amount of a tax to calculate based on corporation tax report. [standard of assessment] This is sum that modified deductions from [the corporation amount of a tax].
Corporation having office or office uses [the division standard of assessment] that prorated [standard of assessment] by the number of the employees becoming standard of the division in the 2 or more municipalities.
In addition, we have you pay your tax by tax rate more than standard tax rates depending on scale of capital amount of money in Yokohama-shi and inflect for precious resources for urban infrastructure maintenance such as main roads.
The amount of income for corporation tax percent excess taxation: 6 billion yen (the amount of 2019 budget)
◆Calculation of the amount of corporation tax percent
[the amount of corporation tax percent] ＝ [standard of assessment or the division standard of assessment] X [tax rate] - [tax credit]
・Standard of assessment
(a) The corporation amount of a tax for income of each fiscal year
(i) The corporation amount of a tax such as retirement annuities for financial reserve
(u) The corporation amount of a tax for income at liquidation
(e) The individual reversion corporation amount of a tax for connection income of connection fiscal year
◆The division of standard of assessment
[the division standard of assessment] ＝ (number of all [standard of assessment] ÷ [employees]) X [the number of the employees for Motoichi]
◆Calculation of the amount of planned report corporation tax percent
[the amount of planned report corporation tax percent] ＝[the amount of corporation tax percent of pre-fiscal year] X 6 (※)÷ [the number of the moon of pre-fiscal year]
※ With tax rate revision of corporation tax percent, is going to be concerned for fiscal year of beginning starting after October 1, 2019; only for report,
We multiply "3.7" by not "6".
◆The number of the number of basic date, the employees, the moon
As we publish in "about per capita rate, 5", please confirm.
| Sum of capital and sum of the investment | Fiscal year to start before September 30, 2014 | Fiscal year to start after October 1, 2014 | Fiscal year to start after October 1, 2019 |
|---|---|---|---|
| 1 billion yen or more corporations, trust corporation prescribed in 7 of mutual insurance company prescribed in the insurance method and Corporate Tax Law Article 4 | 14.7% | 12.1% | 8.4% |
| Corporation less than 1 billion yen 500 million yen or more | 13.5% | 10.9% | 7.2% |
| Corporation less than 500 million yen and corporation which does not have capital or investment (remove mutual insurance company prescribed in the insurance method.) | 12.3% | 9.7% | 6.0% |
We will put the amount of corporation tax percent that corporation establishing offices in the 2 or more municipalities prorates standard of assessment with the number of the employees every each municipality, and demanded for each each municipality.
But please be careful as corporation (it applies to corporation declaring using No. 21 style or No. 22 style) dissolved by September 30, 2010 will use tax rate at the time of dissolution.
As department in charge of varies according to contents having you ask, please be careful.
・[report] [report of establishment, establishment] [report of transfer] It is submission of this | Finance Bureau corporation taxation section corporation City Tax Section (I send report to message box] of [mail] or [eltax in the next month of the end day for fiscal year.) |
|---|---|
| [electronic report] Equal no submission | Ward (when we have you choose [submission] of report by electronic report, we have you choose [ward] with main office in Yokohama-shi.with main office But inquiry becomes the corporation City Tax Section mentioned above.) |
[place paying its tax] | ・Yokohama-shi designated financial institution |
|---|---|
[the tax payment] | Ward office Tax Division of ward with main office |
[issuance of the tax payment proof] | ・Ward office Tax Division |
Corporation municipal tax payment notice, corporation can download report style of establishment, establishment, transfer, report style (partly), guide of mention of each report from [Yokohama-shi electron application service].
In addition, please request to Finance Bureau corporation taxation section corporation City Tax Section when reports which are not published are necessary.
| Type of style | To download page |
|---|---|
Corporation municipal tax payment notice ※It is style of Yokohama-shi. | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
Incorporation, establishment registration form and the mention point | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
| Guide of each report style, mention of corporation municipal tax | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
Each report separate table of corporation municipal tax (thing except 5 styles) of statement (No. 20 about calculation of tax credit when expended specific donation) | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
Statement (5 styles of No. 20) about calculation of tax credit when we expended specific donation | [Yokohama-shi electron application service] You can make downloading (the outside site) from this |
| Guides of mention such as each report separate table of corporation municipal tax | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
| Municipal tax rebirth bills such as corporations | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
Judgment list of profit business such as social welfare corporation, rebirth protection corporation, educational foundation | [Yokohama-shi electron application service] You can make downloading (the outside site) from this. |
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