1 Metropolitan and municipal inhabitant taxes on corporations (Excluding taxation at. the interest rate on Metropolitan inhabitants tax.)
These taxes are levied on corporations whose offices or business establishments are located within the Tokyo Metropolitan Prefecture as "corporate inhabitant tax."
The Tokyo Metropolitan Government levies Metropolitan inhabitant tax on corporations located in 23 wards of the Metropolitan Prefecture Tokyo as special measures of the government adding up the amount for municipal inhabitants tax . However, the Tokyo Metropolitan Government and competent municipalities separately levy Metropolitan and municipal inhabitant tax on corporations located outside 23 wards in the Tokyo Metropolitan Prefecture. Taxation consists of a corporation tax rate and per capital rate.
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(。) Corporations and associations without juridical personality and whose offices and business establishments are located within the Tokyo Metropolitan Prefecture.
With regard to corporations that maintain dormitories, sanatoriums, lodgings and club houses as well as public service corporations which were not established for profit and are not engaged in continuous transactions entered into for profit, taxation on at the per capital rate is applied only for inhabitant tax.
(「) Foreign corporations whose branches, offices, plants, mines and other facilities necessary for business performance are located within the Tokyo Metropolitan Prefecture.