About Corporate Municipal Resident Tax

This is a tax imposed on corporations that have offices or business establishments within the city, consisting of the "corporate tax allocation" and the "equalization tax amount."

1. Payer (Tax Obligor)

1. Corporations with offices or business establishments in the city (amount of the flat-rate tax and corporate tax rate)
2. Corporations with dormitories, etc. in the city that do not have an office or business location in the city (equal division amount)
3. Public corporations, etc. that do not engage in profit-making activities (flat-rate amount)

2 Notification of Establishment of Corporations, etc.

If you establish or set up a business office in the city, or if there is a transfer at a business office located in the city, notification is required.

(1) In the case of establishment, installation, etc.

Please submit the notification of establishment (installation) of the corporation within 2 months after the establishment (installation) of the corporation, along with a copy of the articles of incorporation, regulations, and the registration certificate.

(2) In cases of changes in the tax payment location, changes in the business name or representative, dissolution, etc.

Please attach the registration certificate and other documents, and submit the notification of change promptly after the change.
Note: If you have moved to Inagi City, the articles of incorporation are also required.

3 Amount to be paid

(1) Corporate Tax Reduction

Corporate tax amount subject to taxation × tax rate

Amount of capital or amount of investment	Tax rates for the fiscal year starting from October 1, 2014, to September 30, 2019	Tax rates for business years starting after October 1, 2019
Mutual companies as defined by the Corporate Law and Insurance Business Law with capital of over 100 million yen	12.1%	8.4%
Corporations with less than 100 million yen, or corporations without capital or investment, or unincorporated associations or foundations with designated representatives or managers.	9.7%	6.0%

(2) Equalization Tax Amount

Tax Rate

Amount of Capital and Other Funds	Total number of employees in Inagi City	Tax Rate (Annual Tax Amount)
Corporations exceeding 5 billion yen	Over 50 people	3 million yen
Corporations exceeding 5 billion yen	50 or fewer people	410,000 yen
Corporations with over 1 billion yen and less than 5 billion yen	Over 50 people	1.75 million yen
Corporations with over 1 billion yen and less than 5 billion yen	50 or fewer people	410,000 yen
Corporations with capital exceeding 100 million yen and below 1 billion yen	Over 50 people	400,000 yen
Corporations with capital exceeding 100 million yen and below 1 billion yen	50 or fewer people	160,000 yen
Corporations with capital exceeding 10 million yen and below 100 million yen	Over 50 people	150,000 yen
Corporations with capital exceeding 10 million yen and below 100 million yen	50 or fewer people	130,000 yen
Corporations with less than 10 million yen	Over 50 people	120,000 yen
Corporations with less than 10 million yen	50 or fewer people	50,000 yen

• (Note 1) The 'amount of capital, etc.' and the 'total number of employees in Inagi City' will be determined as of the last day of the calculation period.
• (Note 2) For the fiscal years starting on or after April 1, 2015, if the 'amount of capital, etc.' is less than the 'total amount of capital and capital reserve or the amount of investment', the 'amount of capital, etc.' will be the 'total amount of capital and capital reserve or the amount of investment'.

4 Methods of Declaration and Payment

The Corporate Municipal Resident Tax is the amount of tax that corporations must declare and pay.

(1) Estimated Tax Amount for Interim Declaration and Payment

Corporations whose business year exceeds 6 months and whose corporate tax amount for the previous business year exceeds 200,000 yen must file an interim or estimated tax return within 2 months from the date that is 6 months after the start of the business year.

Amount of Tax Payment for Interim Declaration

This is the total amount of the corporate tax calculated based on the standard taxation amount, which is the sum of the uniform tax amount and the corporate tax amount calculated by considering the period of 6 months after the start date of the business year as one business year.

Tax Amount for Scheduled Declaration

It is the amount of the uniform tax and the total amount of the corporate tax amount from the previous business year multiplied by 6 and divided by the total number of months in the previous business year.
Note: For the first business year starting after October 1, 2019, the corporate tax amount will be calculated as the corporate tax amount from the previous business year multiplied by 3.7 and divided by the total number of months in the previous business year.

(2) Tax Return and Amount of Tax Paid

The declaration deadline is generally within 2 months from the day following the end of the business year. The amount of tax to be paid is the total of the flat-rate amount and the corporate tax amount. However, if there is a tax amount from an interim (provisional) declaration, that amount will be deducted.