Corporate Tax
Payee
- Corporations that have business establishments, recreation centers, dormitories, etc. in the town
Amount to be paid
Equal share
A nine-stage tax rate is applied depending on the capital and the number of employees.
| Amount of capital etc. | ||||||
| Over 5 billion yen | Over 1 billion yen Below 5 billion | Over 100 million yen 1 billion yen or less | Over 10 million yen Below 100 million | Below 10 million yen | ||
| Number of employees | More than 50 people | No. 9 corporation (3 million yen) | No. 8 corporation (1.75 million yen) | No. 6 corporation (400,000 yen) | No. 4 corporation (150,000 yen) | No. 2 corporation (120,000 yen) |
|---|---|---|---|---|---|---|
| 50 or fewer | No. 7 corporation (410,000 yen) | No. 5 corporation (160,000 yen) | No. 3 corporation (130,000 yen) | No. 1 corporation (50,000 yen) | ||
Corporate tax cut
| Start of business | Tax Rate |
|---|---|
| -September 30, 2014 | 14.7％ |
| 2014 October 1st ~ 2019 (2019) September 30th | 12.1％ |
| 2019 (2019) October 1st- | 8.4％ |
Declaration tax payment
We will declare to the town within 2 months from the date of the end of the business year in principle.
Inquiries regarding information on this page
- Niseko Town Hall
- TEL:0136-44-2121
- FAX:0136-44-3500