Introduction

Companies in Japan have to pay business taxes in the form of property taxes and employee base taxes yearly if they own or lease more than 1000 m² premises or have more than 100 employees in all of their offices in a city. On the other hand, the companies that are leasing out the rental spaces for the companies eligible for business tax have to report the leased out offices as a measure of error prevention in the business tax reports of the tenants. They also have to report buildings or offices that are sublet (leased, but leased out at the same time).

The frequency of these reports depends on the frequency of changes in the lease-out conditions. If this frequency is high, then the company can agree upon lower reporting frequencies with the authorities, for example once in a quarter of a year.

Customizing

Before you can run the report, make the required Customizing settings as described in Customizing for Lease-Out Offices .

Report for Lease-Out Offices in Mega Cities

You can report the changes of the lease-out conditions of offices as described in Lease-Out Offices in Mega Cities .