Corporate Tax Tax

Payee

  • Corporations that have business establishments, recreation centers, dormitories, etc. in the town etc.

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 yenOver 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 employeesMore than 50 peopleNo. 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 fewerNo. 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

  • 12.10% (income divided)
  • Standard tax rate 9.70% (excess 2.4%)

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