Tax Incentives & Subsidies

Japan offers many subsidies and fiscal incentives to attract foreign investment. Businesses creating regional headquarters or R&D Centres and projects, which can create employment opportunities i...

Taxable Income

Foreign companies operating in Japan are liable for corporate income taxes only for that income which is coming from sources within Japan. In contrast, Japanese corporations are liable for corporate t...

Special Corporate Enterprise Tax

  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 all...

Local Enterprise Tax

Enterprise or Business tax (Jigyōzei) is a tax levied by the prefecture where your business operates. The tax is levied on taxable corporate income base and levied on value-added and capital appropri...

Local Corporation Tax

Local corporation tax (chihōhōjinzei) is a national direct tax. For the past years the rate was 4.4% of the Corporation tax, but was increased in October 1, 2019 to 10.3% as part of corrective measu...

National corporation tax

National Corporation Tax is a national tax levied against profit after subtracting expenses (they will not be levied when loss is incurred) and through self-assessment. Due to the economic situation o...

Corporate Inhabitant taxes

Corporate Inhabitant taxes (hōjinjūminzei) are local prefectural and municipal taxes, paid in the prefecture and municipalities they have their offices. These taxes are computed as a percentage of t...

Corporate taxation

For corporate tax, corporations are divided into two categories: domestic corporations and foreign corporations. Domestic corporations are defined as all corporations that have their head offices in ...

Online business

E-business can easily follow the definitions of a permanent establishment in order to determine the taxable situation of a company doing business in Japan. If a SME is conducting business in Japan onl...

EU-Japan Centre News

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The EU-Japan Centre is currently calling for experts who are specialised in specific industrial...
The Centre is launcing its last call to apply to "Get Ready for Japan", a 2-week training programme...
The EU-Japan Centre in Tokyo is regularly publishing "Industry and Policy News" from various...

Events

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21/01/2020
21-01-20 | 10:30 - 11:30 AM CET What are the specificities of Japanese food market?  How can your programme adapt to the specificities? This webinar is restricted to CHAFEA members only.  In 40...
Japan
27/01/2020
Exhibit at the “nano tech - International Nanotechnology Exhibition and Conference” Gain knowledge about the Nanotechnology market structure, sector analysis, business policy Identify relevant key...

Library

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December 2019 Japanese Industry and Policy News Topics covered in the December issue:LEGISLATION...
November 2019 Japanese Industry and Policy News Topics covered in the November issue:LEGISLATION...
EU-Japan Newsletter, Issue #68 December 2019The Centre is pleased to present to...