1 About purchase tax deduction (return amount) report
2020 All business operators who received the support project to prevent the spread of infection at medical institutions and pharmacies in Tokyo should report the purchase deduction tax amount (return amount) related to consumption tax after filing the (final) tax return. is needed.
Please use the form below for reporting.
The person in charge at each medical institution or pharmacy should check the chart below (flowchart) and confirm the documents to be submitted before submitting them.
Tokyo_consumption tax purchase tax deduction_flowchart (PowerPoint: 45KB)
2 Inquiries about the purchase tax credit system
For more information on the consumption tax purchase tax credit system, please consult your local tax authority.
The purchase tax deduction is as follows. (National Tax Agency website)
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shohi/6451.htm
3 About the list of documents to be submitted at each medical institution
| Number on "Notification" | Documents to be submitted |
| 1, 2, 3 | Submission documents 1Attachment 1 Notification(Word:38KB) |
| Four |
Submission documents 1Attachment 1 Notification(Word:38KB) |
| Five |
Submission documents 1Attachment 1 Notification(Word:38KB) |
Please submit a copy of the documents to be submitted.
All documents received will be digitized by the secretariat and the originals will be destroyed. Please note that we cannot return documents.
4 Submission destination, submission method and submission deadline
| 1 Submission destination |
2-8-1 Nishi-Shinjuku, Shinjuku-ku, Tokyo 163-8001 Tokyo Metropolitan Government Bureau of Social Welfare and Public Health Infectious Disease Control Department Business Promotion Section |
| 2 Submission method | Only mail will be accepted. |
| 3 Submission Deadline |
Please submit it as soon as possible after the purchase tax deduction report for consumption tax is confirmed. In addition, business operators who have already completed the preparation, please submit them in order. |
| 4 contacts | Infectious Disease Control Department Business Promotion Section Medical System 03-5321-1111 (34-754) |
The Tokyo Metropolitan Medical Institution Support Fund Purchase Tax Credit Reporting Office closed on March 31, 2022.
5 Frequently Asked Questions (FAQ)
| number | question | Answer | Division |
|---|---|---|---|
| 1 | I haven't received the instructions | We plan to send a guide to all businesses in Tokyo that have conducted subsidized projects, but you may prepare and submit the documents listed on this website. Also, depending on when the information is sent, the information may arrive to businesses that have already submitted the information. |
System overview |
| 2 | I would like to know the flow up to submission. | 1 We are planning to send an information letter, etc. to all applicable medical institutions. 2 Follow the flow chart and check the number on the "Notification". 3 Check the required documents indicated by each number. 4. Please prepare the required documents using the documents sent to you or by downloading them from this website. 5 If you need a tax return, etc., please submit a copy. 6 If there is a refund, please add it up and submit it. 7 Mail the completed documents. |
System overview |
| 3 | Who should submit this document? | It will be all businesses that have issued "FY2020 support money for preventing the spread of infection". The management form is subject regardless of corporate or individual business. | System overview |
| Four | What does this document mean? (system) | Since the return of the subsidy will occur depending on the consumption tax deduction method when you filed a tax return related to consumption tax, we will ask you to report it. Due to the tax system of the country, we cannot answer the details. Please visit your nearest tax office. | System overview |
| Five | What is the attached tax return? | Regarding the tax return, please submit only the "Final return of consumption tax and local consumption tax (copy)". *You do not need to submit a final tax return for income tax and special income tax for reconstruction, a gift tax return, etc. |
System overview |
| 6 | What is purchase deduction? | Due to the tax system of the country, we cannot answer the details. Please visit your nearest tax office. | System overview |
| 7 | What if the settlement of accounts is done at the head office, etc.? | The refund amount is as described in the TMG Guidelines. (Hereafter, transcription) "In addition, if the subsidized business operator is a branch (or one branch office, one branch office, etc.) of an organization that operates nationwide, does not file consumption tax and local consumption tax returns, and the headquarters (or head office, Headquarters, etc.), the report shall be made based on the taxable sales ratio, etc. reported by the head office.” |
System overview |
| 8 | If the settlement of accounts is done at the head office, etc., is it okay to file a single tax return? | For documents such as tax returns, please attach one set for each "notification". Please submit the same documents as many as the number of branches of medical institutions etc. to be submitted together. | System overview |
| 9 | I don't think you have filed a tax return. (1 applicable) | Please confirm procedures such as "final tax return" with the person in charge of accounting of the business operator. Tax-exempt business operators fall under "1" of "Notification" and no return occurs. Please submit a "Notification". The Tokyo Metropolitan Government cannot answer the requirements for tax-exempt businesses, etc., as they relate to the tax system of the country. |
System overview |
| Ten | Will there always be a refund? | It does not necessarily mean that the amount of the subsidy will be returned. If you are a tax-exempt business operator, etc., and fall under "1 to 4" of "Notification", no refund will occur. |
System overview |
| 11 | Why are you returning the subsidy? | Due to the tax system of the country, we cannot answer the details. Please consult your local tax office. | System overview |
| 12 | If there is a refund, when will it be paid? | The timing of the payment will be determined according to the instructions of the Ministry of Health, Labor and Welfare. It may be the 4th year of Reiwa. | System overview |
| 13 | What if there are multiple (final) returns for consumption tax? | If there are more than two reports required for this report, please submit the documents for each period. | How to make |
| 14 | About mailing | Please be sure to affix a stamp to the address above and submit by mail. | How to make |
| 15 | There are not enough rows in the breakdown of the calculation sheet. | Do not "add row". Enter the total amount for each expense item on the calculation sheet. |
How to make |
| 16 | What is the format of the report? | Please refer to "3 List of Documents to be Submitted at Each Medical Institution". | How to make |
| 17 | When is your confirmation? | If submission is required, the required report year will differ (depending on when the subsidy is issued and when it is spent). Please consult with the tax office and submit the required fiscal year. | How to make |
| 18 | Refund amount cannot be accumulated. | Please calculate using the "copy of final tax return", "calculation table for taxable sales ratio / deductible purchase amount" and "calculation sheet posted on the website". Due to the tax system of the country, we cannot answer the details. Please consult your local tax office. | How to make |
| 19 | I can't find my performance report. | As a general rule, we ask the business operator to keep a copy of the performance report. Please explore again. | How to make |
| 20 | I want you to return the copy with the receipt stamp | If you wish, please enclose (1) a return stamp, (2) a return address, and (3) a return envelope specifying the name of the medical institution, and submit it. | others |
| twenty one | Is it necessary to submit even if the submission deadline has passed? | Depending on the timing of the (final) return, please submit even if the submission is after the deadline. | others |
6 [Form] Performance Report (Settlement and Return of Subsidies)
Please download and submit the form below after reading the manual for creating a performance report.
(1) Business Performance Report (Form 4)
(2) Required Amount Statement (Form 5-1)
(3) Statement of business results (Form 5-2)
*It is not necessary to attach receipts, etc., but it is stipulated that they must be kept for five years after the completion of the project.
In the future, there is a possibility that you will be required to submit it for inspections by the Tokyo Metropolitan Government and the National Board of Audit.
Please do not discard it.
7 Where to submit performance report (subsidy settlement/refund) *In principle, submit electronically.
From October 1, 2021, the submission destination has been changed. Submit to the former secretariat (mail/email)
If you receive it, it will be returned to you due to an unknown address, so please check the submission destination.
Submission address iryoubun_iroukin_shienkin@section.metro.tokyo.jp
〇 In the case of paper submission 〒163-8001 2-8-1 Nishi-Shinjuku, Shinjuku-ku, Tokyo 163-8001 Infectious Disease Control Department, Business Promotion Section, Social Welfare and Public Health Bureau
8 Performance Report (Subsidy Settlement/Refund) Frequently Asked Questions (FAQ) Click to display answers
* Please check the manual and FAQ for how to write, and if you have any questions, please email us.
contact information iryoubun_iroukin_shienkin@section.metro.tokyo.jp
Regarding the content of the submitted performance report,
Infectious Disease Control Department, Business Promotion Section, Medical System Section, please contact 03-5321-1111 (34-754).
* The Tokyo Metropolitan Government New Coronavirus Infectious Disease Emergency Comprehensive Support Project (Medical) Examination Office and Call Center were closed on September 30, 2021.
9 The contact information for directly executed projects by the Ministry of Health, Labor and Welfare is different. please confirm the following.
2021 new coronavirus infectious disease infection spread prevention continuation support subsidy
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