Office tax is object tax that was established to allot for expense required for maintenance of city environment in big city and improvement. Including Yokohama-shi, we are taxed more than constant scale in city of (more than a population of 300,000 people). "Guide of office tax"
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 office tax before original time limit. The details about "individual extension of deadline for report, payment of office tax accompanied with influence of new coronavirus infectious disease"
Summary of office tax
|Division||Asset percent||Employee percent|
Corporations performing business in (office, store, factory) such as offices or individual
|Standard of assessment|
Office floor space as of the last day of calculation period (when we meet individual for fiscal year when it is in corporation during periods from January 1 in the year to December 31) of standard of assessment
Employee payroll that was paid to employees such as offices during calculation period of standard of assessment
|The amount of a tax calculation method and tax rate|
It is 600 yen per 1 square meter
0.25 per 100 of salary payment
|Tax exemption limit|
When the totals of office floor space of city are 1,000 square meters or less, we are not taxed.
When the number of the employees such as offices in the city is 100 or less, we are not taxed.
Financial Leading court lady tax part corporation taxation section office tax charge
|Report payment time limit|
・Corporation…It is less than two months, individual from day of the end for fiscal year…Until March 15 of the next year
Even if tax exemption limit is or less, we list required items in report, and, in the present situation of the last day of calculation period of standard of assessment, office floor space, please report 700 square meters when super or the number of the employees is more than 70 (we do not need payment). Report, payment notice
New establishment, the abolition report
When you found offices in Yokohama-shi or you abolish, please submit the new abolition reports such as offices to Finance Bureau corporation taxation section office tax charge. New establishment, the abolition report
Please submit report which listed floor space or other required items of house for the office concerned within January from day when person loaning house for office to taxpayer of office tax would perform the loan to Finance Bureau corporation taxation section office tax charge. Loan report
About reduction of taxes of office tax by disaster (thing that house was damaged by disaster)
When it is admitted that we stopped business that we performed in the house for the office concerned more than 15 days with house for office having been damaged by disaster, about floor space equivalency minute to modify house for office to offer for one of the business that stopped concerned, we may receive reduction of taxes of assets percent of office tax depending on suspension period of business. As for the details, please see (PDF: 93KB) about reduction of taxes of office tax by disaster. Reduction of taxes application
※Disaster is thing caused by natural disasters such as earthquake disaster, storm and flood damage, thunderbolt, snowslide.
Submissions such as reports of office tax
Yokohama-shi finance Leading court lady tax part corporation taxation section office tax charge
〒231-8312 2, Yamashitacho, Naka-ku, Yokohama-shi Sangyo Boeki Cebter Bldg. the fifth floor of the building
※Corporation taxation section moved to Sangyo Boeki Cebter Bldg. building (2, Yamashitacho, Naka-ku) on December 14, 2020. In addition, there is no exclusive parking lot which parking rate remits.
Income and purpose of office tax
As for the amount of office yield of taxes, the amount of income of office tax is allotted for maintenance business such as educational facility, subway, river, waterway for 18.5 billion yen (the amount of budget) in 2020 when we see on budget in 2020 of Yokohama-shi.
Adobe Acrobat Reader DC (old Adobe Reader) is necessary to open file of Portable Document Format.
Person who does not have can download free of charge from Adobe company.
To downloading of Adobe Acrobat Reader DC