If a corporation already has an office (head office / branch) in Yokohama City opens a new office in another ward in Yokohama City, please tell us about the number of per capita months and the calculation method of per capita rate.

If a corporation that already has an office (head office / branch) in Yokohama City opens a new office in another ward in Yokohama City, calculates the per capita rate for each ward and declares the total amount.・ Pay. 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) The per capita rate for the establishment of a branch of five employees in Nishi Ward on August 16, with capital of ￥1 million and ten employees.

Naka Ward (12 months)
　The per capita rate (annual amount) is 54,500 yen based on the amount of capital and the number of employees. ・・・（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 86,200 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) The per capita rate for the establishment of a branch of five employees in Nishi Ward on March 16, with capital of ￥1 million and ten employees.

Naka Ward (12 months)
　The per capita rate (annual amount) is 54,500 yen based on the amount of capital and the number of employees. ・・・（1）

Nishi 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 = 45,41.66…　
　It will be rounded down to the nearest 100 yen, resulting in 4,500 yen. ・・・（2）

　Therefore, the per capita rate for the relevant year is 59,000 yen, which is the sum of (1) and (2) above.