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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001209191-06-044521.txt : 20060804
<SEC-HEADER>0001209191-06-044521.hdr.sgml : 20060804
<ACCEPTANCE-DATETIME>20060804174529
ACCESSION NUMBER:		0001209191-06-044521
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060802
FILED AS OF DATE:		20060804
DATE AS OF CHANGE:		20060804

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:			MARSHALL STEPHEN E
		CENTRAL INDEX KEY:			0001235384

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		061006921

	BUSINESS ADDRESS:	
		STREET 1:		50 RANTOUL STREET
		CITY:			BEVERLY
		STATE:			MA
		ZIP:			01915-5071
		BUSINESS PHONE:		781 942 8120
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
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    <schemaVersion>X0202</schemaVersion>

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    <periodOfReport>2006-08-02</periodOfReport>

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

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            <rptOwnerName>MARSHALL STEPHEN E</rptOwnerName>
        </reportingOwnerId>
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            <rptOwnerStreet1>C/O MASSBANK</rptOwnerStreet1>
            <rptOwnerStreet2>123 HAVEN STREET</rptOwnerStreet2>
            <rptOwnerCity>READING</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01867</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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            <deemedExecutionDate></deemedExecutionDate>
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            <transactionTimeliness>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
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            <exerciseDate>
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            <expirationDate>
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                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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                <value>1999-01-19</value>
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                <value>2009-01-18</value>
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                <underlyingSecurityTitle>
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                <value>2006-08-02</value>
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            <deemedExecutionDate></deemedExecutionDate>
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            <transactionTimeliness>
                <value></value>
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                    <value>1500</value>
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                <transactionPricePerShare>
                    <value>19.00</value>
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                <transactionAcquiredDisposedCode>
                    <value>A</value>
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            <exerciseDate>
                <value>2000-01-18</value>
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            <expirationDate>
                <value>2010-01-17</value>
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                <underlyingSecurityTitle>
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                    <value>0</value>
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            <securityTitle>
                <value>option (right to buy)</value>
                <footnoteId id="F3"/>
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            <conversionOrExercisePrice>
                <value>20.6667</value>
            </conversionOrExercisePrice>
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                <value>2006-08-02</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>1125</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>20.6667</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
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            <exerciseDate>
                <value>2001-01-16</value>
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                <value>2011-01-15</value>
            </expirationDate>
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                <underlyingSecurityTitle>
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    </derivativeTable>

    <footnotes>
        <footnote id="F1">Exercise of stock option granted under the MASSBANK Corp. Stock Option &amp; Incentive Plan</footnote>
        <footnote id="F2">Includes 9.9354 shares of MASSBANK Corp Common Stock acquired on 05/19/06 at a price of $33.10 per share pursuant to the reinvestment of dividends under the Directors' Deferred Compensation Plan.</footnote>
        <footnote id="F3">Exercise of stock option granted under the MASSBANK Stock Option Plan</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Stephen E. Marshall</signatureName>
        <signatureDate>2006-08-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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