東京都の法人にかかる法人住民税(法人都民税)について About corporate resident tax (corporate tax) related to the corporation in Tokyo
東京都の法人にかかる法人住民税(法人都民税)について
2018/3/8時点
資本金の額が1億円超であれば、超過税率が適用。
資本金の額が1億円未満、かつ、法人税の金額が1,000万円未満であれば、標準税率が適用。
資本金の額が1億円未満、であるが、法人税の金額が1,000万円超であれば、超過税率が適用。
※資本金の額の判定時点は、事業年度終了時点のタイミングとなる。
◆ Tax rate table for corporate tax corporation tax
| 区分 | Rate（％） | |||
| From 2018/10/1 To 2023/9/30 |
Before 2018/9/30 | |||
| Standard rate | Excess tax rate | Standard rate | Excess tax rate | |
| 23Ward | 12.9% | 16.3% | 17.3% | 20.7% |
| (Prefecture:3.2%＋City:9.7%） |
(Prefecture：4.2% City:12.1%） |
(Prefecture:5%＋City：12.3%） | (Prefecture:6%＋City14.7%） | |
| Other City | 3.2% | 4.2% | 5% | 6% |
About corporate resident tax (corporate tax) related to the corporation in Tokyo
On 2018/3/8
If the amount of capital is over 100 million yen, the excess tax rate applies.
If the amount of capital is less than 100 million yen and the amount of corporate tax is less than 10 million yen, the standard tax rate applies.
If the amount of capital is less than 100 million yen, but the amount of corporate tax exceeds 10 million yen, the excess tax rate applies.
In case
※ The judgment of the capital amount is the timing at the end of the business year.
◆ Tax rate table for corporate tax corporation tax
