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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 April 1, 2015

 

2.Local Corporate Tax

The basic Corporate tax amount of the each fiscal year x 4.4%

 

3.Prefectural and Municipal Inhabitant tax (Local tax)

Income basis Capital amount is up to 100 Million yen and corporate tax is up to 2 Million Yen Corporate tax x 12.9%
Other than the above Corporate tax x 16.3%

 

Per Capita basis Capital amount is up to 10 Million yen and the number of employees are up to 50 70,000 yen
Capital amount is over 10 Million yen and the number of employees are up to 50 180,000 yen

*Per Capita basis is similarly levied according to the company size and capital amount.

 

4.Business Tax

A company with a capital of 100 Million Yen or less, taxable income of 25 Million Yen or less and revenue of 200 Million Yen annually (Standard rate).

Taxable income Tax Rate
4 Million Yen or Less 3.4%
Over 4 Million Yen-8 Million Yen 5.1%
Over 8 million Yen 6.7%

A company with a capital over 100 Million Yen, taxable income over 25 Million Yen and revenue of 200 Million Yen annually (excess tax rate).

Taxable income Tax Rate
4 Million Yen or Less 3.65%
Over 4 Million Yen-8 Million Yen 5.465%
Over 8 million Yen 7.18%

5.Local Corporate Tax

Taxable income Tax Rate
4 Million Yen or Less 1.469%
Over 4 Million Yen-8 Million Yen 2.203%
Over 8 million Yen 2.894%

*There is also a company that is subject to size-based business tax which increases the overall standard rate.