-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 I/OZRkJJhGBCVGbVKKGme+Cq/+UBGBVcCBDADBF+T89eCnxdiUWCg8tJp37WWvdZ
 6wpsr3DE5PufmkbQPJIw0A==

<SEC-DOCUMENT>0001209191-07-036124.txt : 20070608
<SEC-HEADER>0001209191-07-036124.hdr.sgml : 20070608
<ACCEPTANCE-DATETIME>20070608150232
ACCESSION NUMBER:		0001209191-07-036124
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070606
FILED AS OF DATE:		20070608
DATE AS OF CHANGE:		20070608

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:		07909440

	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>2007-06-06</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>2007-06-06</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>133.999</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>32.78</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>241374.2012</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">Shares in one custodian account sold by Mr. Brandi on behalf of the beneficiary, who is no longer a minor.</footnote>
        <footnote id="F2">Includes 28,908.0142 shares owned indirectly by Gerard H. Brandi under the MASSBANK Employee Stock Ownership Plan (ESOP).</footnote>
        <footnote id="F3">Also includes 18,837.528 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 during 2007 pursuant to the reinvestment of dividends under the MASSBANK Corp Dividend Reinvestment Plan: 135.107sh @$33.2933 per sh on 02/16/07; 137.538sh @$32.98 on 05/18/07.</footnote>
        <footnote id="F4">Also includes 1,360.928 shares of common stock of MASSBANK Corp. stock owned indirectly by Mr. Brandi as custodian for minors. This share position includes the following shares acquired during 2007 pursuant to the reinvestment of dividends under the MASSBANK Corp Dividend Reinvestment Plan: 8.020sh
@$33.2933 per sh on 02/16/07; and 8.165sh @$32.98 on 05/18/07.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Gerard H. Brandi</signatureName>
        <signatureDate>2007-06-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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