Construction industry / Prefectural governor's permission The operation regarding the submission of tax payment certificates will change! | Support administrative scrivener corporation

Revision of laws and regulations regarding "Corporate Business Tax Payment Certificate"

When applying for a new construction business license or notifying a change in financial statements, if permission is obtained from the prefectural governor, a corporate business tax payment certificate must be submitted.
　
In particular, when filing a notification of changes to financial statements, it is a hectic process in which tax payment procedures must be completed promptly after the end of the fiscal year, a tax payment certificate must be obtained after review by the government office, and then the notification of changes to financial statements must be submitted within four months of the fiscal year end.

However, there have been recent changes to the law, and depending on the jurisdiction, the above process may become a little easier.

This is because the revised Construction Business Act Enforcement Regulations, which came into effect on April 2025, 4, now state that "prefectural governors may omit the presentation of a corporate business tax payment certificate if consent is obtained from the applicant/notifier."
　
Here are three key points to keep in mind regarding this amendment:

① Prefectures are the main focus

The revised article stipulates that "prefectural governors can allow the submission of tax payment certificates to be omitted."
Therefore, it is possible that some jurisdictions will implement operations based on "consent," while other jurisdictions will not.
Therefore, you will need to check the website of each prefecture to see whether this new system has been introduced in your jurisdiction.

②Content and method of consent

The content of the consent is "to use the information contained in the tax payment certificate within (the prefecture)."
Corporate business tax payment certificates are issued by each prefecture, which is the same place where they are processed (for construction companies licensed by the prefectural governor).
In light of this, this amendment makes it possible to "reduce the effort required to obtain and issue tax payment certificates by using information within prefectures."

The method of consent has not currently been legally specified (as of April 2025, 4).
One anticipated method would be for the business operator to prepare and submit a "consent form."

By the way, as a separate procedure from the construction business license, there are cases where you will also be required to give consent for the use of information contained in your tax payment certificate when applying for eligibility to participate in a bid.
In this case, as mentioned above, this is often done in the form of creating and submitting a "consent form."

③There are no changes in the permission of the Minister of Land, Infrastructure, Transport and Tourism

For permission from the Minister of Land, Infrastructure, Transport and Tourism, a "Corporate Tax Payment Certificate" is required when applying for a new construction business license or notifying a change in financial statements.
Please note that there have been no changes to the Corporate Tax Payment Certificate and it is still required to submit it.

Impact of the amendment

As mentioned at the beginning, especially when filing a change in accounting statement,
There can be a lot of hectic schedules surrounding obtaining corporate business tax payment certificates.
With this amendment, it will no longer be necessary to obtain a tax payment certificate "if permission is obtained from the governor of the prefecture where the consent form system is introduced," making the process a little easier.

For consultation regarding construction business licenses, please contact Support Administrative Scrivener Corporation

Support Administrative Scrivener Corporation specializes in construction industry licenses, and is particularly adept at managing licenses and permits for companies conducting business nationwide.

We conduct thorough interviews to ensure reliable applications and notifications.
We will support you as a team, so even if you have many sales offices, you can manage all your applications centrally.
　
Please contact Support Administrative Scrivener Corporation for advice on applying for construction business licenses.

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