-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FMiC+i/d4KjkTeP8Ak/b1M3iHFZ7AikEfJaIbN2Ya2mTpXYDNEVkAkENp/T7cOvK
 XPMf6YyrOtmYndsG4LhdDQ==

<SEC-DOCUMENT>0001209191-06-018038.txt : 20060316
<SEC-HEADER>0001209191-06-018038.hdr.sgml : 20060316
<ACCEPTANCE-DATETIME>20060316115627
ACCESSION NUMBER:		0001209191-06-018038
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060308
FILED AS OF DATE:		20060316
DATE AS OF CHANGE:		20060316

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASSBANK CORP
		CENTRAL INDEX KEY:			0000799166
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				042930382
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		6179428192

	MAIL ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			PA
		ZIP:			01867

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BRANDI GERARD H
		CENTRAL INDEX KEY:			0001134600
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		06690635

	BUSINESS ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		(781) 942-8130

	MAIL ADDRESS:	
		STREET 1:		3 SPARHAWK DRIVE
		CITY:			LYNNFIELD
		STATE:			MA
		ZIP:			01340

	FORMER NAME:	
		FORMER CONFORMED NAME:	BRANDI GERRARD H
		DATE OF NAME CHANGE:	20010213
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-03-08</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000799166</issuerCik>
        <issuerName>MASSBANK CORP</issuerName>
        <issuerTradingSymbol>MASB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001134600</rptOwnerCik>
            <rptOwnerName>BRANDI GERARD H</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O MASSBANK CORP</rptOwnerStreet1>
            <rptOwnerStreet2>123 HAVEN STREET</rptOwnerStreet2>
            <rptOwnerCity>READING</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01867</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President, Chairman &amp; CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>common stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-03-08</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>2.92</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>33.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>235242.103</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Fractional shares (.417 shares for 7 custoidian accounts)were sold by the account's broker in conjunction with a merger/sale of the brokerage firm to another firm. Mr. Brandi was not consulted prior to this disolution of these fractional shares, learning about it only upon receipt of his monthly statement, and therefore immediately reporting this transaction.</footnote>
        <footnote id="F2">Includes 28,221.354 shares owned indirectly by Gerard H. Brandi under the MASSBANK Employee Stock Ownership Plan (ESOP).</footnote>
        <footnote id="F3">Also includes 18,173.252 shares of common stock of MASSBANK Corp. stock owned by Mr. Brandi's spouse, to which Mr. Brandi disclaims beneficial ownership. This report shall not be deemed an admission that Mr. Brandi is the beneficial owner of these shares. This share position includes the following shares acquired on 02/20/06 pursuant to the reinvestment of dividends under the MASSBANK Dividend Reinvestment Plan: 124.503 shares at $33.7194 per share.</footnote>
        <footnote id="F4">Also includes 1,579.766 shares of common stock of MASSBANK Corp. stock owned indirectly by Mr. Brandi as custodian for minors. These share positions include 12.549 shares acquired on 02/20/06 at $33.7194 per share, pursuant to the reinvestment of dividends under the MASSBANK Dividend Reinvestment Plan.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Gerard H. Brandi</signatureName>
        <signatureDate>2006-03-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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