corporate citizen tax
Updated: August 21, 2024
It is a tax levied on corporations with offices and business establishments in the city, and consists of a "corporate tax rate" and a "per capita rate".
1 Payer (taxpayer)
(1) Corporations with offices or establishments in the city (per capita rate and corporate tax rate)
(2) Corporations with dormitories, etc. in the city but no offices or offices in the city (per capita rate)
(3) Public interest corporations, etc. that do not engage in profit-making business (per capita amount)
The Corporate Municipal Tax Payment Slip can be downloaded from the link below.
Corporate Municipal Tax Payment Slip (PDF: 174KB)
Corporate Municipal Tax Payment Slip (Excel: 118KB)
2 Notification of incorporation, etc.
Notification is required when an office is established or set up in the city, or when there is a change in the office in the city.
(1) In the case of establishment, installation, etc.
Please attach a copy of the Articles of Incorporation, the Articles of Incorporation, a certified copy of the registry, etc., and submit the Notification of Incorporation/Establishment within two months after the incorporation (establishment) of the corporation.
(2) Change of place of tax payment, change of trade name, representative, etc., dissolution, etc.
Please submit a transfer notification form as soon as possible after the transfer, attaching documents such as a certified copy of the register.
Note: Articles of incorporation are also required if you move to Inagi City.
3 Amount to pay
(1) Corporate tax rate
Corporate tax amount that is the tax base x tax rate
| Amount of capital or amount of investment | Tax rate for business years starting from October 1, 2014 to September 30, 2019 | Tax rates for business years starting on or after October 1, 2019 |
|---|---|---|
| Corporations of 100 million yen or more and mutual companies stipulated in the Insurance Business Law | 12.1％ | 8.4％ |
A corporation with less than 100 million yen, a corporation with no capital or investment, or a non-corporation association or foundation with a designated representative or administrator |
9.7％ | 6.0％ |
(2) Per capita amount
| Amount of capital, etc. | Total number of employees in Inagi City | Tax rate (annual tax amount) |
|---|---|---|
| Corporations exceeding 5 billion yen | over 50 | 3 million yen |
| 50 or less | 410,000 yen | |
| Corporations exceeding 1 billion yen and up to 5 billion yen | over 50 | 1.75 million yen |
| 50 or less | 410,000 yen | |
| Corporations exceeding 100 million yen and up to 1 billion yen | over 50 | 400,000 yen |
| 50 or less | 160,000 yen | |
| Corporation with more than 10 million yen and less than 100 million yen | over 50 | 150,000 yen |
| 50 or less | 130,000 yen | |
| Corporations under 10 million yen | over 50 | 120,000 yen |
| 50 or less | 50,000 yen |
(Note 1) The “amount of capital, etc.” and “total number of employees in Inagi City” will be determined on the last day of the calculation period.
(Note 2) For business years starting on or after April 1, 2015, the “amount of capital, etc.” is less than “the sum of the amount of capital and the amount of capital reserves or the amount of capital investment.” In this case, the "amount of capital, etc." will be "the sum of the amount of capital and the amount of capital reserves or the amount of capital investment."
4 How to declare and pay
Corporation municipal tax declares the amount of tax that corporations should pay and pays the amount of tax that we declared.
(1) Interim (scheduled) return and tax payment amount
Corporations whose business year exceeds 6 months and whose corporate tax amount in the previous business year exceeds 200,000 yen must file an interim return or a scheduled return within 2 months after 6 months have passed since the start of the business year. not.
Amount of tax to be paid in the interim tax return
It is the total amount of the per capita rate and the corporate tax rate calculated assuming the period of 6 months after the start of the business year as one business year as the tax base.
Amount of tax to be paid on the scheduled tax return
It is the sum of the amount of per capita rate and the amount of corporate tax in the previous business year x 6 / the number of months in the previous business year.
Note: Only for the first business year starting after October 1, 2019, the corporate tax rate is calculated by multiplying the corporate tax rate of the previous business year by 3.7 / the number of months in the previous business year.
(2) Tax return and amount of tax to be paid
As a general rule, the deadline for reporting is within two months from the day after the end of the business year. The amount of tax to be paid is the total amount of the per capita rate and the corporate tax rate. However, if there is a tax amount for which an interim (scheduled) return was filed, that tax amount will be deducted.
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Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
