To the Saga synthesis top

Corporation prefectural tax

The last update date:

Bookmark of prefectural tax

 

 It is tax imposed on corporation with office or office in Saga. In corporation prefectural tax, there is "corporation tax percent" imposed according to "equal distribution" assigned according to sums such as capital and the corporation amount of a tax.

 

Person who puts

Division

Per capita rate

Corporation tax percent

It is corporation with offices in the prefecture

Corporation which the prefecture does not have offices, but has dormitory, lodging, club

-

In association or foundation without juridical personality having offices or dormitory in the prefecture, there is fate of representative or manager (when we do not perform profit-making business)

-

-

In association or foundation without juridical personality having offices or dormitory in the prefecture, there is fate of representative or manager (when we perform profit-making business)

Nonprofit foundation, public interest incorporated foundationProfit-making business income

Other than above

○※

-

General incorporated association, general incorporated foundation

Corporation for the purpose of activity of corporation public benefit that non-profit was thorough

We do not perform profit-making business

○※

-

We perform profit-making business

Other than above

 ※There is reduction of taxes about some corporations, foundations

 

Sum to pay

1 per capita rate

 Division

 Fiscal year to start after April 1, 2008

Sums such as capital are corporations more than 5 billion yen

 Annual sum 840,000 yen

Corporation where sums such as capital are 5 billion yen or less more than 1 billion yen

 Annual sum 567,000 yen

Corporation where is with 1 billion yen or less of sums such as capital more than 100 million yen

 Annual sum 136,500 yen

Corporation where sums such as capital are 100 million yen or less more than 10 million yen

 Annual sum 52,500 yen

Corporation except the above

(except the community, public interest corporation which cannot impose per capita rate)

 Annual sum 21,000 yen

 ※About per capita rate pertaining to fiscal year to start after April 1, 2015, we compare "sum that added capital reserve to capital" with "sums (sum that made addition and subtraction by free increase reduction of capital) such as capital" and do either sum that there is many with sums such as capital. 

 ※About sums such as capital when you do interim return by provisional settlement of account, please judge June in the day before on day that passed from day of start for fiscal year.

 

2 corporation tax percent

 Division

 By September 30, 2014

Fiscal year to start

From October 1, 2014

By September 30, 2019

Fiscal year to start

After October 1, 2019

Fiscal year to start

Oh, corporation where sum of capital or ante is 100 million yen or less, and standard of assessment (standard of assessment before we are divided in the case of the division corporation by the metropolis and districts concerned) and the corporation amount of a tax where it is are also 10 million yen a year or less

 5.0%

 3.2%

 1.0%

Mutual insurance company prescribed in corporation except the i above and Insurance Business Law

 5.8%

 4.0%

 1.8%

 ※About sum of capital of a when you do interim return by provisional settlement of account mentioned above or ante, please judge June in the day before on day that passed from day of start for fiscal year.

 ※In there being fiscal year with "10 million yen a year" of a of corporation less than one year mentioned above, it is "amount of money that we divide sum that takes advantage, and got the number of in month by 12 and calculated for fiscal year to 10 million yen concerned".

 

Report and the tax payment

 We declare in the prefecture within two months from the next day of day (day of financial statements) of the end for fiscal year and gain.

 But due date of filing return is extended to when we notify the prefecture of receiving extension approval of due date of filing return of corporation tax. 

 
 

Submission, references such as reports about corporation prefectural tax

 Saga Prefectural Taxation Office taxation Lesson 1 direct tax charge

 〒849-0925 8-1, Hacchonawatemachi, Saga-shi

  Phone number 0952-30-3168

  Fax 0952-33-4628

  E-mail address sagakenzei@pref.saga.lg.jp

 

 

Related link

 

We relate to this page
Inquiry
(ID: 32183)
Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.