Build Japanese Local-Tax Filing (eLTAX)
Skill: Convert corporate/payroll figures into a local-tax filing via eLTAX
Region: Japan (日本) Category: Local tax — 地方税 (eLTAX) Does: Takes corporate or payroll figures and assembles the local-tax filing — corporate inhabitant tax (法人住民税), enterprise tax (法人事業税), and withholding inhabitant-tax (個人住民税の特別徴収) — in the eLTAX data format submitted through PCdesk to local governments. System: Local Tax Agency / eLTAX (PCdesk) — 地方税 electronic filing
eLTAX is the unified portal for local taxes (separate from national taxes on e-Tax). The main corporate filings are 法人住民税 (corporate inhabitant tax) and 法人事業税 (enterprise tax), filed with each prefecture/municipality where the company has offices; payroll teams also use eLTAX for 特別徴収 (employer withholding of residents' inhabitant tax) and the annual 給与支払報告書. Because liabilities are apportioned across local jurisdictions, one company often files to several. Field references follow the eLTAX forms.
When this applies
- A corporation files 法人住民税 + 法人事業税 with each relevant prefecture/municipality, generally within 2 months of the fiscal year-end (aligned with the national return), via eLTAX.
- Employers submit the annual 給与支払報告書 (by 31 January) and remit monthly 特別徴収 of employees' inhabitant tax through eLTAX.
Structure (eLTAX filing)
Corporate local tax:
Header corporation number, fiscal period, jurisdictions (prefecture/municipality codes)
法人事業税 enterprise tax base (income / added-value / capital for size-based 外形標準課税)
法人住民税 corporate inhabitant tax = 法人税割 (× corporation-tax base) + 均等割 (per-capita)
Apportionment division of the tax base across jurisdictions by 従業者数 (employee count) etc.
Payroll (特別徴収):
給与支払報告書 per-employee wage report to the employee's municipality (annual)
特別徴収税額 monthly inhabitant-tax amounts withheld and remitted per municipality
Calculation rules
- 法人住民税 = 法人税割 (corporation-tax amount × the local rate) + 均等割 (a flat per-capita amount based on capital and employee size) — the 均等割 is due even at a loss.
- 法人事業税 is on income; large companies (capital > ¥100m) use 外形標準課税 (size-based taxation) adding 付加価値割 (added-value) and 資本割 (capital) components; the 特別法人事業税 (national-but-collected-with-enterprise-tax) is added.
- Apportionment (分割): when a company has offices in several jurisdictions, the tax base is split using the number of employees (従業者数) (and sometimes office count) per jurisdiction — each gets its share.
- 特別徴収: the employer withholds each employee's inhabitant tax monthly and remits to the employee's municipality of residence, based on the prior year's 給与支払報告書.
- Amounts in JPY; jurisdiction codes must be correct; consistency with the national 法人税 return (taxable income) is expected.
Worked example (outline)
Corporation: fiscal year 2025, offices in Tokyo + Osaka
法人事業税: income base × prefectural rate (size-based components if capital > ¥100m)
法人住民税: 法人税割 = 法人税額 × local rate ; + 均等割 (per-capita by capital/employees)
Apportionment: tax base split Tokyo/Osaka by 従業者数 (e.g. 70/30)
→ separate eLTAX filings to Tokyo and Osaka authorities
特別徴収 (payroll): monthly inhabitant-tax remittance per employee's municipality
Submitted via eLTAX/PCdesk to the relevant local governments.
Validation checklist
- Correct jurisdictions (prefecture/municipality codes) for all offices; current eLTAX forms used
- 法人住民税 = 法人税割 + 均等割 (per-capita due even at a loss)
- 法人事業税 computed; 外形標準課税 (added-value + capital) applied if capital > ¥100m; 特別法人事業税 added
- Apportionment of the tax base across jurisdictions by 従業者数 correct
- Consistency with the national 法人税 return (taxable income / corporation-tax amount)
- Payroll: 給与支払報告書 (by 31 Jan) and monthly 特別徴収 remittances to each municipality
- JPY amounts; filed via eLTAX within the deadline (~2 months after year-end)
Last updated: 2026-05-31 — local-tax rates, the 均等割 table, size-based-taxation thresholds, and eLTAX forms change; confirm the current rates, apportionment rules, and eLTAX format against current Local Tax Agency / eLTAX (eltax.lta.go.jp) guidance before use.