About extension of deadline for report, payment of corporation municipal tax by influence of new coronavirus infectious disease

If you cannot maintain your normal business system due to the influence of the new coronavirus infectious disease, or if you are unable to file and pay your corporate municipal tax within the deadline due to unavoidable circumstances, please follow the procedure below from April 16, 2021. By doing so, you can extend the due date for tax return and the due date for payment.

No advance notice or application is required. By submitting a tax return in the following manner, it will be deemed that an extension of the tax return and payment deadline has been requested.

A copy of the "application form for extension of due dates for tax returns, payments, etc. due to disasters" submitted to the tax office.

In the upper right margin of the tax return form, write "Application for extension of tax return/payment deadline due to novel coronavirus" and declare it.

Please enter "Application for Extension of Deadline for Filing and Payment Due to Novel Coronavirus" in front of the corporate name in the corporate name column of the tax return form.

Within 2 months from the day when the unavoidable reason for not being able to declare and pay ceases. In this case, as a general rule, the date of submission of the tax return, etc. will be the due date for tax return and payment.
Note: It will be the same day as the extended filing and payment deadline for corporate tax (national tax).

• Having an officer or employee who has been infected with the new coronavirus infection
• Some people are refraining from going out due to poor physical condition
• Having someone living in a municipality that requires telecommuting on weekdays
• To prevent the spread of infection, there are people who are working from home as recommended by the company.
• Some people are refraining from going out to prevent the spread of infection
• Other cases where it is difficult to declare and pay by the deadline due to the influence of the new coronavirus infection