Electronic filing of local taxes and unified payment through eLTAX, and how to get startedCompany resident tax and more can be filed and paid together online
With eLTAX you can handle "filing", "applications and notifications" and "payment" of local taxes. Procedures include corporate prefectural inhabitant tax, enterprise tax, municipal inhabitant tax, depreciable assets, and salary payment reports. With unified payment, you can pay multiple local governments in one go. A notification of use is required.
- 1. PrepareGet a PC environment, e-mail address, electronic certificate, etc.
- 2. Notification of useSubmit the new notification from PCdesk (web version)
- 3. User IDKeep the user ID shown in the transmission result
- 4. FilingFile, apply and notify electronically for each tax type
- 5. Unified paymentPay multiple local governments in one go
Key points
- Taxes covered include corporate prefectural inhabitant tax, corporate enterprise tax, special corporate enterprise tax, corporate municipal inhabitant tax, fixed asset tax (depreciable assets), individual inhabitant tax (salary payment reports etc.), business office tax, and prefectural inhabitant tax (interest, dividend and stock transfer income levies).
- With unified payment (electronic payment), taxes you filed electronically can be paid to multiple local governments at once through the local tax unified payment system. A notification of use is required, and to use direct debit payment you must register a payment account.
- The notification of use (new) is made from PCdesk (web version) to one local government as the main filing destination. Submission by e-mail or on paper is not accepted.
- To add filing destinations or tax types, or to replace an electronic certificate, submit a notification of use (change). With the user ID shown on screen in the transmission result after notification, you can use services such as electronic filing.
What to do in practice
- If not yet registered, submit the notification of use (new) from PCdesk (web version) and keep the user ID and PIN safe.
- When local governments or tax types increase, add them through a notification of use (change).
Tax procedures for prefectures and cities can be done all at once through an internet system called eLTAX. You don't have to send things separately to many cities and prefectures; handling it in one go is the handy part.
- ○Applies: File a company's prefectural tax, enterprise tax and municipal tax
- ○Applies: Submit salary payment reports (papers that tell the city about employees' pay)
- ○Applies: File tax on a company's machines and equipment (depreciable assets)
- ○Applies: Pay taxes to several cities and prefectures together
Points
- A company can file its prefecture and city taxes online.
- Papers for employees' resident tax can also be sent online.
- Payments to several cities and prefectures can be made together at once.
What the words mean
- eLTAX
- A system for doing prefecture and city tax procedures over the internet
- Unified payment (共通納税)
- A system for paying taxes to many cities and prefectures all together
- Local Tax Association (eLTAX): Local Tax Association: What you can do with eLTAX
- Local Tax Association (eLTAX): Local Tax Association: Starting to use eLTAX (about the notification of use)
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.