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Corporation townsman tax

Published 2016 years 11 month 01 Date

Last updated 2020 years 10 month 09 Date

Office in the town, is a corporation pay taxes there is a business office or dormitory, or the like.
The corporation townsman tax, there is a levy that is tax and corporate tax percentage that is taxed corporate tax on the basis of the amount of capital such as the number of employees on the basis of.
If you set up a new corporation, etc. establishment or office or the like in town, or if there is a change is required notification.
In addition, dormitory, etc. in town is also true when it is acquired (the dormitory, recreation facilities, facility similar to the accommodation or these).

Incorporation and change such declaration [PDF: 225KB]

Taxable person

Corporation townsman tax will be levied in accordance with the following requirements.

Taxable person
Taxes should pay
Corporation tax split
Evenly split
Corporation with offices, the company has offices, etc. in town
Town to have dormitories, etc., there is no office and income
×
Offices, etc., or dormitory, etc. in town, not a juridical association or foundation
 
×
(A profitable business
If you do ○)
 

tax rate

XNUMX. XNUMX.Corporate tax discount  6.0%

2. Evenly split

Classification
The amount of such capital
The number of employees the town of office
Tax rate (per year) circle
No. 9
 More than a billion 50  Those with more than 50 people
3,600,000
No. 8
 More than 100 million yen 10 following billion 50  Those with more than 50 people
2,100,000
No. 7
 More than a billion 10  The following 50 people
 492,000
No. 6
 More than 100 million yen 1 following billion 10  Those with more than 50 people
  480,000 
No. 5
       〃
 The following 50 people
 192,000
No. 4
 Beyond the 1,000 thousand yen following billion 1  Those with more than 50 people
 180,000
No. 3
       〃
 The following 50 people
 156,000
No. 2
 Below 1,000 yen  Those with more than 50 people
 144,000
No. 1
 Corporations other than the above  
  60,000

Income Taxes Income tax levy amount from the fiscal year beginning in regard to the levy of the tax rate in 2016 after April 1 will be changed.

(Corporation tax levy tax for the year beginning in 2016 or after April 1)

Classification

        The amount of such capital

Number of employees in the offices of the town

Tax rate (per year) circle

9 No.

More than a billion 50

Those with more than 50 people

3,000,000

8 No.

More than 100 million yen 10 following billion 50

Those with more than 50 people

1,750,000

7 No.

More than a billion 10

The following 50 people

410,000

6 No.

More than 100 million yen 1 following billion 10

Those with more than 50 people

400,000

5 No.

The following 50 people

160,000

4 No.

Beyond the 1,000 thousand yen following billion 1

Those with more than 50 people

150,000

3 No.

The following 50 people

130,000

2 No.

Below 1,000 yen

Those with more than 50 people

120,000

1 No.

Corporations other than the above

 

50,000

Declaration and payment

Principle within 2 months of the fiscal year end as, to calculate the amount of tax to their own corporations pay, make the declaration and payment.

The applicable corporation has been mailing the declaration and payment related documents.

The major declarations, etc.

Style
Use of declaration, etc.
   No.20    Intermediate / final / amended tax return
   No. 20-3    Schedule declaration
   No.21    Clearing prepayment declaration
   No.22    Clearing tax return
   No. 22-2    Split statement

We'd love to hear from you!

Affairs Division tax engagement
PHONE: 0268-75-2063

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