About individual extension of deadline for report, payment of office tax accompanied with influence of new coronavirus infectious disease
Under the influence of new coronavirus infectious disease, financial statements work is not in time by influence due to infectious disease occurring in not being able to maintain the normal duties system and thing, business partner and the company concerned which cannot but reduce operation and can apply for extension in deadline for report, payment as limit based on Yokohama-shi city tax bylaw Article 18 Paragraph 1 No. 4 and Motoichi bylaw enforcement regulations Article 11 No. 2 as thing corresponding to when "special circumstances that the mayors cannot do by time limit admitted that there is" in 90 days from deadline for original report, payment when report, payment is difficult physically before original time limit.
As, as a general rule, deadline for report, payment becomes submission day of report, please pay by report day.
When you pay after the next day of report day, please be careful as you may take arrearages.
Way of thinking of report and payment
|Report day||Payment day||Arrearages|
|6/5||6/5||It does not occur|
|6/5||After 6/6||There is fear to occur|
Specific example of deadline for report, payment 90 days later
|Financial statements month||Deadline for original report, payment||Deadline for report, payment 90 days later|
|The end of February||4/30||7/29|
|The end of March||6/1||8/31|
|The end of April||6/30||9/28|
|The end of May||7/31||10/29|
|The end of June||8/31||11/30|
When they wish to extend deadline for report, payment, prior contact and application are unnecessary.
●When report is submitted in writing
When extension of deadline for report, payment of office tax is hoped for, you list "report, payment extension application due to new coronavirus" and "submission day" in the remarks column of office tax report, and please submit.
●When report is submitted in electronic report (eLTAX)
When you declare using electronic report (eLTAX), you input into the remarks column of report of electronic report with "report, payment extension application of office tax due to new model coronavirus", and please submit by electronic report likewise.
As for the mention methods to report, please see "(PDF: 251KB) about individual extension of report payment time limit of office tax".
Please cooperate with report submission by mail
Report accepts even mail. For the infectious disease prevention, please cooperate with submission by mail. On mail, please send report which listed required items to Finance Bureau corporation taxation section.
Submissions such as reports of office tax:
Yokohama-shi finance Leading court lady tax part corporation taxation section office tax charge
〒231-8312 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the ninth floor of Chuo Building
As for making method of report, the downloading of report, please see page of "applications introduce style" (thing about office tax).
Electronic report of city tax
In Yokohama-shi, we start electronic report of city tax using eLTAX (L tax) and electronic application service. In the case of report of city tax, please use simple convenient eLTAX electron report service.
As for the details about electronic report of city tax, please see page of "electronic report of city tax".
When payment is difficult
Adobe Acrobat Reader DC (old Adobe Reader) is necessary to open file of Portable Document Format.
Person who does not have can download free of charge from Adobe company.
To downloading of Adobe Acrobat Reader DC