Regarding extension of corporate municipal tax declaration and payment deadline due to the influence of the new coronavirus infection

If you are unable to declare or pay your corporate municipal tax within the deadline due to unavoidable circumstances, such as if you are unable to maintain your normal business system due to the effects of the new coronavirus infection, please follow the steps below from April 16, 2021. By doing so, you can extend the filing deadline and payment deadline.

No advance notice or application is required. By submitting a tax return using the method below, you will be deemed to have applied for an extension of the tax return/payment deadline.

A copy of the "Application for extension of deadline for filing, payment, etc. due to disaster" submitted to the tax office. Note: Please make sure that the date of submission to the tax office is written on the form before attaching it.

Please write "Application for extension of tax return/payment deadline due to the new coronavirus" in the upper right margin of the tax return.

Please enter "Application for extension of tax return/payment deadline due to the new coronavirus" in front of the corporate name in the corporate name column of the tax return.

Within two months from the date the unavoidable reason for not being able to file a tax return or pay a tax ceases. In this case, as a general rule, the filing date of the tax return, etc. becomes the tax return/payment deadline.
Note: This is the same day as the extended filing and payment deadline for corporate tax (national tax).

• There are executives or employees who have been infected with COVID-19.
• Some people are refraining from going out due to poor health.
• You must live in a local government that requires you to work from home on weekdays.
• Some people are working from home as recommended by the company to prevent the spread of infection.
• Some people are refraining from going out to prevent the spread of infection.
• Other cases where it is difficult to file or pay by the deadline due to the impact of COVID-19