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About corporation municipal tax

Update day: April 1, 2016Print this page

 With 1 corporation municipal tax

  There is "corporation tax percent" to have you put according to the corporation amount of a tax to put in "per capita rate" and country having you put corporation municipal tax with or without profit for tax that corporation having offices or dormitory in the city costs.

 

  In the offices with dormitories

  Offices     Need of business says established place where and it continues with physical capacity, and business is carried out in terms of human resource regardless of being possession of corporation
  Dormitories  We say thing which is always established to provide facility for accommodation, consolation, entertainment of employee in facilities such as lodging, club, sanitarium, meeting place

 2 taxpayers

  Taxpayers of corporation municipal tax are as follows.

  
 Taxpayer  Tax to have you put
 Per capita rate  Corporation tax percent
  Corporation which has offices in one city     
  Corporation which there are not offices, but has dormitories in two cities     
  We perform profit-making business from nonprofit organizations at corporation without personality having offices or foundation in three cities     

 

 3 tax rates

 

  Tax rate of per capita rate

  Like personal case, we pay our attention to receiving various administrative services when corporation performs business, and thing having you bear a part of the expense is per capita rate and is as follows according to sums such as capital, the number of the employees. In addition, tax rate of per capita rate of Himi-shi applies tax rate limit (1.2 times of standard tax rate).

 Division by sums such as capital   The number of the employees such as offices in the city 
 More than 50  50 or less
  Corporation more than 5 billion yen    3,600,000 yen   492,000 yen
  Corporation where is less than 5 billion yen more than 1 billion yen    2,100,000 yen   492,000 yen
  Corporation where is less than 1 billion yen more than 100 million yen    480,000 yen   192,000 yen
  Corporation where is less than 100 million yen more than 10 million yen    180,000 yen   156,000 yen
  Corporation where is less than 10 million yen    144,000 yen   60,000 yen
  Corporation of Others   60,000 yen

 ※ We judge sums such as the number of the employees and capital on the last day of fiscal year
 ※ Case that established offices in the city in the middle of fiscal year, and established when is closed down, calculate in monthly hire-purchase system. (we calculate the number of the moon according to calendar and become January when we produced fraction less than January when cutting off, the whole do not reach January.)

 

  Tax rate of corporation tax percent

  We have you bear the corporation tax allotment according to income such as corporations, and we multiply tax rate by the well-thought corporation amount of a tax (national tax), and the amount of a tax demands from income not income itself such as corporations.
  In the corporation establishing offices in the plural municipalities, the division (proportional distribution) does the corporation amount of a tax with the number of the employees as of the end of calculation period of the amount of corporation tax percent and calculates standard of assessment and the corporation amount of a tax where it is.
  In Himi-shi, we apply tax rate limit (1.2 times of normal tax rate) as follows.

 Tax rate to be concerned with for fiscal year to start before September 30, 2014  Tax rate to be concerned with for fiscal year to start after October 1, 2014
 14.7%  12.1%

 ※ We correct uneven distribution characteristics of source of tax revenue between areas, and, for the purpose of planning reduction of financial power difference, local corporation tax (national tax) to secure resources of tax allocated to local governments is founded, and tax rate of corporate residence tax corporation tax percent will be reduced as above.

 ※ About the amount of corporation tax percent to be concerned with planned report of fiscal year of beginning starting after October 1, 2014, it is "the number of the months for amount of corporation tax percent X 4.7 ÷ in front of fiscal year for the former fiscal year".

 4 reports and payment

  Corporation with duty to pay tax calculates the oneself amount of a tax, and corporation municipal tax declares and is to have you pay the amount of a tax.

  

 Kinds of main report are as follows.

 Kind of report  Time limit of report and payment
  Final income tax return    It is less than two months from the next day on day of the end for fiscal year 
  (in the report extension corporation, inner time limit after extension) 
 Middle report   Planned report    It is less than two months from day that passed in six months after day of start of fiscal year 
  Middle report 
 It depends on dissolution
 Report of settlement
  When fiscal year is expired    It is less than two months from the next day on day of the end for fiscal year 
  When we distribute a part of the property    The day before on remaining assets distribution day 
  When settlement is settled    It is less than one month from the next day on day of remaining assets decision 
  Report only for per capita rate    April 30 

※ In the case of national holidays, time limit of payment sees the next day with the time limit on Saturday and Sunday.

 Attached file

 5 reduction of taxes

  When the next corporation does not perform profit-making business from nonprofit organizations, we can receive reduction of taxes of per capita rate by application.

  
  Nonprofit foundation or public interest incorporated foundation
  Group by shared territorial bonding in response to the authorization of Local Government Act Article 260 2 Clause 1 
  Corporation to prescribe in specific nonprofit activity promotion law Article 2 Clause 2 
  Public corporation which advocates in Corporate Tax Law Article 2 fifth
  General corporate judicial person (nonprofit model corporation) or general incorporated foundation (nonprofit model corporation)

※ When you perform reduction of taxes application, please submit "reduction of taxes application" by deadline of the delivery.

 Attached file

 Establishment and transfer of 6 corporations

  When we report "reports such as incorporations" again when we establish corporation newly in Himi-shi and are established offices, and there is change in matter, please submit "corporation change report book" within two months from day when reason occurred each.

  

 It is as follows about attached document.

 Contents of report  Attached document
  Reports such as incorporations    Entry certificate and articles of association 
  Law 
  Person 
  Strange 
  Watches of the night 
  Notice 
  Appearance 
  Book 
  Change of entries such as the head office location, capital, representative    Entry certificate 
  Change of fiscal year    New articles of association or the general meeting minutes 
  The division of corporation    1.Division contract (plan) 
  2.Entry certificate and articles of association of succession (the continuation) corporation 
  Merger of corporation    1.Merger contract 
  2.Entry certificate and articles of association of continuation corporation 
  Approval of the connection tax payment or cancellation    1.Approval letter of advice or approval cancellation letter of advice 
  2.Dossiers such as lists of groups 
  The abolition such as offices in the city or suspension of business    Attached document is not necessary 

 Attached file

Inquiry about this page

[ Residence tax charge ]
〒935-8686 1060, Kurakawa, Himi-shi, Toyama Tel: 0766 (74) 8043 Fax: 0766(74)4004 Contact

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