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Archive for 11月, 2016

Tax Rate in Japan

1.Corporate Tax Other than small and medium-sized companies All taxable income 23.9% Small and medium sized company Taxable income up to 8 Million Yen in a year 15.0% Taxable income in excess of 8 Million Yen in a year 23.9% *After the beginning of the Fiscal Year...
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Corporation in Japan or branch in Japan

To ascertain the residency of a company for tax purposes, Japan deploy the “head office or main office place”, not the “effective place of management” concept. A Japanese company is known as a company whose head office or main office is located in Japan in the tax...
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Permanent Establishments (PE) in Japan

Even though there is no a registered corporation or branch in Japan, it can be evaluate as having PE in Japan in certain prospect. The Japanese Corporation Tax Law provides the following definition of a PE for Japanese tax Purposes. (A) Fixed Place PE Branch factory...
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