Business occupancy tax is payable by designated cities that can be determined from having a population of 300,000 or higher.


Taxpayers For the business occupancy tax purposes of companies or individuals operating a business in a designated city.

Taxable basis and tax rate

For example the taxable basis is the size of premises for business use and the tax rate is JPY600 per square meter, it is not quantitative wherein the total space is not more than 1,000 square meters. Another example is that the taxable basis is gross payroll, and the tax rate is 0.25%, not measurable wherein the number of staff members, including officers is not more than 100.

Method of collection of Business occupancy tax

Companies- A return is obligated to be filed in two months after the end of fiscal year.

Individuals- A return is obligated to be filed on each calendar year by March 15 of the following year