Corporate municipal tax

(1) Corporations with offices or business establishments in the city (per capita rate and corporate tax rate)
(2) Corporations that have dormitories, etc. in the city but do not have offices or business establishments in the city (equal rate)
(3) Public interest corporations, etc. that do not engage in profitable business (equally divided 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 establishment of corporation, etc.

Notification is required when a business office is established or set up in the city, or when a business office within the city is transferred.

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

Please submit a notification of incorporation/establishment by attaching a copy of the articles of incorporation, regulations, a certified copy of the company register, and other documents within two months of the incorporation (establishment).

(2) In the case of change of tax place, change of trade name/representative, dissolution, etc.

Please submit a change notification form promptly after the change, attaching a copy of the real estate register and other documents.
Note: If you move to Inagi City, you will also need articles of incorporation.

3 Amount to pay

(1) Corporate tax amount

Corporate tax amount x tax rate as the tax base

Amount of capital or investment	Tax rate for business years starting from October 1, 2014 to September 30, 2019	Tax rate for business years starting on or after October 1, 2019
Corporations with a value 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 an association or foundation that is not a corporation and has a designated representative or administrator.	9.7％	6.0％

(2) Per capita amount

tax rate
Amount of capital, etc.	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 people or less	410,000 yen
Corporations with an amount between 1 billion yen and 5 billion yen	Over 50 people	1.75 million yen
	50 people or less	410,000 yen
Corporations with an amount exceeding 100 million yen and less than 1 billion yen	Over 50 people	400,000 yen
	50 people or less	160,000 yen
Corporations with an amount exceeding 10 million yen and less than 100 million yen	Over 50 people	150,000 yen
	50 people or less	130,000 yen
Corporations under 10 million yen	Over 50 people	120,000 yen
Corporations under 10 million yen	50 people 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

For corporate municipal tax, corporations declare the amount of tax they should pay, and pay the declared tax amount.

(1) Interim (planned) tax return and tax paid

Corporations whose business year exceeds six months and whose corporation tax amount for the previous business year exceeded 200,000 yen must file an interim tax return or a provisional tax return within two months after the date six months have passed since the start of the business year.

Tax amount paid in interim tax return

This is the sum of the flat-rate amount and the corporate tax rate calculated based on the amount of corporate tax calculated by considering the six-month period from the start of the business year to be one business year.

Tax amount to be paid for scheduled tax return

The total amount is the per capita amount and the corporate tax amount for the previous fiscal year x 6 ÷ the number of months in the previous fiscal year.
Note: Only for the first business year starting on or after October 1, 2019, the corporate tax amount will be calculated as the previous business year's corporate tax amount x 3.7 ÷ the number of months in the previous business year.

(2) Final tax return and tax payment

The deadline for filing is, in principle, within two months from the day following the end of the business year. The amount of tax payable is the total of the flat-rate amount and the corporate tax amount. However, if there is any tax amount for which an interim (provisional) return has been filed, that tax amount will be deducted.