Please tell me about the per capita rate when a corporation with no personality starts a profit business.

　When a corporation with no personality starts a profit business, the per capita rate is based on the “Handling Regarding the Enforcement of the Local Tax Law (Municipal inhabitant tax)” from the “first day” of the month to which the profit business was started. It corresponds to the period up to the last day of the calculation period of the tax base of the corporate tax amount, which is the tax base of the tax rate.

(Example)
　Companies with no personality that commenced profitable business on March 10, 2023 with the fiscal year ending December 31, 2023.

◆Fiscal year of corporate municipal tax declaration
　From March 10, 2023 to December 31, 2023

◆Calculation of the number of months of per capita rate
　Calculation is based on the first day (March 1, 2023) of the month to which the day on which the profit business was started (March 10, 2023) belongs:
　The number of per capita rates from March 1, 2023 to December 31, 2023 is 10 months.

◆Calculation method of per capita rate
　54,500 yen (including Yokohama green tax) x 10 months / 12 = 45,416.666 ...
　Rounded down to less than 100 yen, it will be 45,400 yen.

　
[Reference]
"Handling related to the enforcement of the Local Tax Law (Municipal inhabitant tax)" (excerpt)
Chapter 2 Municipal inhabitant tax
(47) In applying the per capita rate tax rate of corporations, pay attention to the following points.
　　　~Omitted ~
（２） In the event that a non-corporate association or foundation specified by the representative or caretaker is to conduct a profitable business, the per capita rate to be paid together with the corporate tax rate for the declaration referred to in paragraph (1) of Article 321-8 of the Act shall be the basis for calculating the corporate tax rate from the first day of the month in which the profit business commences to the last day of the calculation period of the corporate tax standard for corporate tax rate for the corporate tax rate.