Please tell me about the number of per capita rate months and how to calculate per capita rate when office (head office, branch) in Yokohama-shi moves to another ward in Yokohama-shi in the middle of business year.

When an office (head office / branch) in Yokohama-shi moves to another ward in Yokohama-shi, we calculate the per capita rate for each ward and report and pay the total amount. At that time, the per capita rate calculated for each ward is described in the “Calculation of 17 when declaring to a designated city” (lower left of No. 20 style) in the final tax return, and one report and one payment slip Please report and pay with.

◆Calculation of per capita rate
【Per capita rate per ward (PDF: 104KB) (rounded down to less than 100 yen)】　＝　（【Tax rate (annual amount)】　×　【Number of months in which offices were held】）　÷　12

Since Yokohama City is a government-designated city, a per capita rate is charged for each ward.
The calculation of the number of months of the per capita rate is calculated according to the calendar, and if less than January, it is January, and if a fraction less than January occurs, it is rounded down.
In addition, if the calculated tax amount has a fraction of less than 100 yen, the fractional amount will be rounded down.

※Please refer to "5. About per capita rate" of "corporate municipal tax" page about way of thinking, tax rate of per capita rate.

◆Example of calculation
・About calculation when the number of per capita rate months of each ward exceeds one month
(Example 1) 1,000,000 yen, 10 employees, April 1-March 31 of the fiscal year, a corporation located in Naka Ward, Yokohama, abolished the office on August 15 and opened (relocated) in Nishi Ward on August 16 of the following year.

Naka Ward (4 months and 15 days, rounded down to 4 months)
　The per capita rate (annual amount) is 54,500 yen based on the amount of capital and the number of employees.
　54,500 yen x 4 months / 12 = 18,166.66……
　Less than 100 yen will be rounded down to 18,100 yen. ・・・（1）

Nishi Ward (7 months and 16 days, rounded down to 7 months)
　The per capita rate (annual amount) is 54,500 yen based on the amount of capital and the number of employees.
　54,500 yen x 7 months / 12 = 31,791.66…
　It will be rounded down to the nearest 100 yen, and it will be 31,700 yen. ・・・（2）

　Therefore, the per capita rate for the relevant year is 49,800 yen, which is the sum of (1) and (2) above.

・About calculation when there is ward with per capita rate less than one month
(Example 2) 1,000,000 yen, 10 employees, April 1-March 31 of the fiscal year, a corporation located in Naka Ward, Yokohama, abolished the office on April 15 and opened (relocated) in Nishi Ward on April 16 of the following year.

Naka Ward (for less than one month, for one month)
　The per capita rate (annual amount) is 54,500 yen based on the amount of capital and the number of employees.
　54,500 yen x 1 month / 12 = 4,541.66……
　It will be rounded down to the nearest 100 yen, resulting in 4,500 yen. ・・・（1）

Nishi Ward (11 months and 16 days, rounded down to 11 months)
　The per capita rate (annual amount) is 54,500 yen based on the amount of capital and the number of employees.
　54,500 yen x 11 months / 12 = 49,958.33…
　It will be rounded down to the nearest 100 yen, and it will be 49,900 yen. ・・・（2）

　Therefore, the per capita rate for the relevant year is 54,400 yen, which is the sum of (1) and (2) above.