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- Please tell me about the tax rate of corporate municipal tax in Yokohama City.
The text is from here.
Please tell me about the tax rate of corporate municipal tax in Yokohama City.
Last updated on March 8, 2024.
Tax rate of corporate tax rate
The tax rate of the corporate tax rate is determined by the amount of stated capital. Tax rates for fiscal years beginning on or after October 1, 2019 are as follows:
| Amount of common stock and capital investments | Years beginning on or after October 1, 2019 |
|---|---|
| Corporations of 1 billion yen or more, mutual companies stipulated in the Insurance Business Law, and entrusted corporations stipulated in Article 4-7 of the Corporation Tax Law | 8.4% |
| Corporations of ¥500 million or more and less than ¥1 billion | 7.2% |
| Corporations with less than 500 million yen and corporations with no capital or investment (excluding mutual companies stipulated in the Insurance Business Law) | 6% |
[Per capita rate tax rate]
The tax rate of the per capita rate is determined as follows based on the larger of "capital amount" or "total amount of capital and capital reserve" and the number of employees.
| Classification of corporations, etc. based on the amount of capital, etc. | Tax rate including Yokohama green tax (annual amount) | |
|---|---|---|
| Number of Employees | Number of Employees | |
| 50 or less | More than 50 people | |
| Corporations deemed to have no capital, etc. | 54,500 yen | |
| Corporations with less than 10 million yen | 54,500 yen | 130,800 yen |
| Corporations exceeding ¥10 million and less than ¥100 million | 141,700 yen | 163,500 yen |
| Corporations exceeding ¥100 million and less than ¥1 billion | 174,400 yen | 436,000 yen |
| Corporations exceeding ¥1 billion and less than ¥5 billion | 446,900 yen | 1,907,500 yen |
| Corporations exceeding ¥5 billion | 3,270,000 yen | |
※Because it is a government-designated city, a per capita rate is charged for each ward.
※If the office is abolished or opened in the middle of the business year, the per capita rate must be calculated on a monthly basis.
※From 2009, the "Yokohama Green Tax", which is an excess tax, has been added to the per capita rate and paid.
Please refer to page "5. About per capita rate" and "6. About corporation tax rate" of "municipal tax rate of corporation" for detailed tax rate, calculation method.
Page of corporate municipal tax
Inquiries to this page
Finance Bureau Corporate Taxation Division
Phone: 045-671-4481
Phone: 045-671-4481
Fax: 045-210-0481
E-Mail address [email protected]
Page ID: 208-852-602
