About tax rate revision of corporation municipal tax corporation tax rate
Updated: August 15, 2019
By tax system revision in 2016, tax rate of corporation municipal tax corporation tax rate was reduced to correct maldistribution of tax source between areas, and to plan reduction of financial power disparity.
Based on this revision, we reduce tax rate of corporation municipal tax corporation tax rate as follows from business year to start after October 1, 2019 . In addition, transitional measures have been established for scheduled tax returns due to this tax reform.
Details of tax rate revision
The tax rate of corporate citizen tax corporate tax rate after revision in Inagi City is as follows.
| Amount of capital or amount of investment | ≪Reference≫ |
Before revision |
After revision |
Corporations of 100 million yen or more and mutual companies stipulated in the Insurance Business Law |
14.7％ | 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 |
12.3％ | 9.7％ | 6.0％ |
Note: There is no revision of the per capita tax rate.
Transitional measures for scheduled returns
Due to the revision of the corporate tax rate, the corporate tax rate for the first business year starting on or after October 1, 2019, will be calculated as follows. A transitional measure of "the number of months" will be taken.
Note: Normally, it is "the amount of corporate tax in the previous business year x 6 / the number of months in the previous business year".
Start of application
It will be applied from the fiscal year starting on or after October 1, 2019.
Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
