Inagi City

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

Last updated: April 28, 2021

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.

How to apply

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.

Attached document

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.

In case of written declaration

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

For filing by eLTAX (electronic filing)

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.

Tax return/payment deadline after extension

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).

Unavoidable reasons for not being able to file and pay within the deadline

Related information

Inquiries about this page

Inagi City Citizens Department Taxation Division Phone: 042-378-2111