Corporate Resident Tax
Taxpayer
- Corporations that have business establishments, recreation centers, dormitories, etc. in Niseko Town
Amount to be paid
Amount per capita
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 Up to 5 billion yen | Over 100 million yen Up to 1 billion yen | Over 10 million yen Up to 100 million yen | 10 million yen or less | ||
| Number of employees | More than 50 | Category 9 corporation (3 million yen) | Category 8 corporation (1.75 million yen) | Category 6 corporation (400,000 yen) | Category 4 corporation (150,000 yen) | Category 2 corporation (120,000 yen) |
|---|---|---|---|---|---|---|
| 50 or fewer | Category 7 corporation (410,000 yen) | Category 5 corporation (160,000 yen) | Category 3 corporation (130,000 yen) | Category 1 corporation (50,000 yen) | ||
Corporate tax rate
| Business start day | Tax Rate |
|---|---|
| Until September 30, 2014 | 14.7％ |
| October 1, 2014 – September 30, 2019 | 12.1％ |
| From October 1, 2019 | 8.4％ |
Tax Declaration
In principle, you must file a tax return with the town within two months from the day your business year ends.
Inquiries
- Niseko Town Hall
- TEL:0136-44-2121
- FAX:0136-44-3500