A notification of change of tax payment place, such as a head office relocation, now goes only to the tax office before the moveWhen a company moves, you only report it to the old tax office
When a corporation's tax payment place changes, for example by relocating its head office, the notification of change need only be submitted to the head of the tax office that had jurisdiction before the change, for changes on or after April 1, 2017 (Heisei 29). Previously it had to be submitted to both the pre-change and post-change tax offices. The consumption tax notification of change is treated the same way.
Key points
- The notification of change (Corporation Tax Act, Article 20) goes only to the head of the tax office with jurisdiction over the pre-change tax payment place (before March 2017, to both the pre-change and post-change offices)
- The consumption tax notification of change (Consumption Tax Act, Article 25) likewise goes only to the head of the tax office with jurisdiction over the pre-change tax payment place
- For the notification of opening, relocation or closure of a salary payment office, in the case of relocation it goes only to the head of the tax office with jurisdiction over the pre-relocation tax payment place
- This applies to notifications submitted due to changes of tax payment place etc. on or after April 1, 2017 (Heisei 29). For some notifications, such as the notification of corporation establishment, attaching a certified copy of the commercial register is no longer needed
What to do in practice
- Along with the head office relocation in the registry, submit the notification of change and the consumption tax notification of change to the pre-move tax office
- If the salary payment office also moves, confirm that the pre-move tax office is also where that notification goes
When a company moves to a new place, the tax office in charge of it can change too. In that case, you submit a notice saying "we moved." Now you only submit it to the tax office where the company was before the move, not to the tax office at the new place.
- 1. MoveThe company moves its head office to a new place
- 2. Prepare papersPrepare the notification of change and related papers
- 3. SubmitSubmit to the tax office at the place before the move
- 4. DoneNo need to submit to the tax office at the new place
Points
- When a company moves, it submits a paper called a "notification of change"
- You submit it only to the tax office that was in charge of the place before the move
- In the past, you had to submit it to two tax offices, the old one and the new one
What the words mean
- Tax payment place (納税地)
- The place where tax procedures are done. For a company, it is usually where the head office is
- Competent tax office (所轄税務署)
- The tax office in charge of that place
- National Tax Agency (NTA): NTA: Procedures for corporation establishment notifications etc. have been simplified
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.