このたび、日本企業の欧州での投資・事業展開に役立つ情報を日本語と英語で月1回お届けするニュースレターを創刊し、第1号（2026年9月号）を公開しました。
近年、日EU関係が幅広く発展し、…
The Special Corporate Enterprise Tax (Tokubetsuhōjinjigyōzei) was introduced from October 1st, 2019. To replace the temporary Special Local Corporate Tax. This new tax is permanent and will allocated to local governments in order to decrease the gap in tax revenues between urban and rural areas
|
Stated capital |
Taxable base |
Tax rates |
|
|
|
|
Before 1-10-2019 |
On and after 1-10-2019 |
|
> JPY 100 mln |
Taxable income |
- |
260% |
|
< JPY 100 mln |
Taxable income |
- |
37% |
Source: KPMG
