Beside descriptions of the taxation system in Japan, the JTPP Helpdesk also strives to supply practical information to get your job done with regard to tax matters. For now, it is not yet possible to file tax returns etc. in other languages than in Japanese. However with the more practical guides JTPP Helpdesk aims to make the procedures more transparent and comprehensible for European SMEs.

Filing Tax returns

The annual filing of the corporate tax return has to be done within 2 months of the last day of the fiscal year at the taxation office where the company has its registered business address. The final financial figures in regard to the corporate earnings and the taxable amounts need to be correctly...

Payment procedures

As many other countries, Japan charges penalties for any delay in the payment or the filling of the tax returns.Japanese tax system offers a wide range of possibilities to pay taxes:Over-the-counter payment at a tax office, a financial institution, a post office, or in a convenience store. This...

Structure of tax administration

For foreign companies, the competent tax office is the location of the main permanent establishment in Japan. The National Tax Agency , an external organ of the Ministry of Finance, is in charge of the assessment and collection of internal taxes. It supervises 12 Regional Taxation Bureaus...

Contact details tax offices

There is a local tax office in almost every important city in Japan. Below lists the contact information of the Regional Tax Bureaus. A list of the addresses of local tax bureaus is available on the website of the National Tax Agency, but only in Japanese: The Tokyo Regional...

Online procedures: eTax & ELTAX

It is possible in Japan to complete the entire tax return filling and payment online. This solution may be very useful for a company headquartered abroad. There is however one important precondition to using online tax-services, which prevents foreign companies from using the online portals. ...

Online resources

Further reading Ministry of Finance Japan, Let's learn more about taxes, 2013HSBC, Worldwide Personal Tax Guide 2013-14: JapanPWC, Financial Services Tax News: Summary of the Restrictions on the Use of Exempt Enterprise System for Consumption Tax Purposes, 2012Venture Japan, Japanese taxesRob...

Corporate Tax payment

Main points  Blue tax return forms give preferential tax treatments for fillers; A registration in the local tax office is necessary; The company must undertake a specific accounting procedure to be eligible. In Japan, Corporation tax is operated on the basis of a self-...

TAX Identification Numbers

Since 2016 Japan has an Individual Number for residents, nicknamed "My Number" it is a 12-digit number assigned to individuals living in Japan. Foreign residents how with residents permits valid for longer than 3 months, will have a number assigned.  My numbers are private information and should not be divulged publicly.

Companies should take necessary safety precautions when handling 'My number' information of employees.Corporate Numbers are 13-digit numbers assigned to public organization, local public entities, registered corporation and other corporations and organizations.They can be used publicly. 

For OECD information on usage of Japan's tax identification numbers, consult this page.  

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