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Office tax

Last update date April 23, 2020

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

Summary of office tax
DivisionAsset percentEmployee percent
Taxpayer

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.

Report

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

The regulations report

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 

Loan 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

When it is admitted that we stopped business that we performed in the house for office more than 15 days 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: 187KB) about reduction of taxes of office tax by disaster. Reduction of taxes application

Submission of report

Submissions such as reports of office tax ※Office moved on Monday, August 19, 2013. ⇒In detail (PDF: 159KB)
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

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 billion yen (the amount of budget) in 2018 when we see with 30, Heisei fiscal budget of Yokohama-shi.

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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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