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Corporation municipal tax, office tax

News of my number

My number-related news to affect corporation municipal tax, office tax①

It is explanation about mention time of my number.

Corporation municipal tax

Taxpayer

  1. Corporation (corporation tax percent + per capita rate) which has office or office in the city
  2. In corporation having dormitories in the city, we do not have office or office in the city (per capita rate)
  3. We have office or office in the city in individuals whom corporation tax is imposed on by undertaking corporation taxation trust (the corporation amount of a tax)

We consider thing which there is fate of representative or manager at corporation which is not corporation or foundation and performs profit business to be corporation.

Tax rate

Per capita rate

Nuka such as capital The total of the number of the employees
Less than 50 things We surpass 50 people
Corporation more than 5 billion yen410,000 yen3 million yen
Corporation where we are less than 5 billion yen more than 1 billion yen410,000 yen1,750,000 yen
Corporation where we are less than 1 billion yen more than 100 million yen160,000 yen400,000 yen
Corporation where we are less than 100 million yen more than 10 million yen130,000 yen150,000 yen
Corporation where is less than 10 million yen50,000 yen120,000 yen
Corporation except the above50,000 yen

The total of the number of the note 1 employees is the total of the number of the employees such as office, office in the city or dormitory.
It is determined on the last day of calculation period of note 2 standard of assessment.
When "Nuka such as capital as of the term end" is less than "adding up Nuka of capital as of the term end and capital reserve" from fiscal year to start after note 3 April 1, 2015, "adding up Nuka of capital as of the term end and capital reserve" becomes "Nuka such as capital".

Corporation tax percent

By September 30, 2014
Fiscal year to start
After October 1, 2014
Fiscal year to start
14.7%12.1%
 A part of the corporate residence tax corporation tax percent was made national tax to correct uneven distribution characteristics of source of tax revenue between areas in Taxation system revision in 2014, and to plan reduction of financial power difference.
 Tax rate of corporation municipal tax was reduced from fiscal year minute that started after October 1, 2014 by this revision.

Report payment time limit

Final income tax return As a general rule, it is less than two months from the next day on day of the end for fiscal year
Middle (plan) report It is less than two months from day that passed in six months after day of start for fiscal year

Downloading services such as reports

Among reports, we can download thing which can provide format on the Internet.

Office tax

Taxpayer

Corporation performing business in office in the city or office or individual

Standard of assessment

Asset percent

Corporation Office floor space as of day of the fiscal year end
Individual Office floor space as of December 31 of the year

Employee percent

Corporation Employee payroll that was paid during fiscal year
Individual Employee payroll that was paid by the end of the year

Tax rate

Asset percent

  • It is 600 yen per 1 square meter

Employee percent

  • 0.25-100ths of employee payroll

Tax exemption limit

Asset percent

  • 1,000 square meters of office floor space or less

Employee percent

  • 100 number of the employees or less

Even if tax exemption limit is less than, it is necessary to have office floor space lists matter necessary for report when more than 800 square meters or with more than in number of the employees 80 in the last day of calculation period of standard of assessment and report.

In addition, when "special person concerned" (family corporation, spouse, lineal relationship by blood) (※) and "person having the special person concerned" perform business in the same house, "person having the special person concerned" considers business to perform of "the special person concerned" to be common enterprise and we add up office floor space and the number of the employees and judge tax exemption limit.
※The special person concerned…Cf. 21 of Local Tax Law enforcement order Article 5 and Article 56

Report payment time limit

Corporation It is less than two months from day of the end for fiscal year
Individual Until March 15 of the next year

Guide of report

Downloading services such as reports

Among reports, we can download thing which can provide format on the Internet.

Reference

General Administration Division Civil Tax Department
Phone number 076-220-2161
FAX number: 076-220-2154
shiminzei@city.kanazawa.lg.jp

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