Tax incentives

R&D Tax credits In Japan it is possible to receive tax credits for R&D expenses. In April 2015 a number of changes were made to the program.  The limit on total tax credits available for R&a...

Tax Incentives & Subsidies

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

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...

Local Corporate Special Tax

Enterprise taxes must be paid by individuals engaged in certain types of business that are specified in local tax law. Taxable income is normally calculated according to the provisions for income tax ...

Local Enterprise Tax

Even though Japan is know as a highly centralized state, local administrations have some discretion in setting their own taxation system. However, Japanese Law does not give broad possibilities of tax...

Local Corporate Residential Tax

Separately from the national corporate tax, companies registered in Japan are also subject to a local corporate residential tax payable to the local tax office where the company is registered as taxpa...

National corporation tax

This 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 of Japan, the governm...

Prefectural and municipal per capita tax

Inhabitant taxes Inhabitant taxes are local prefectural and municipal taxes. These taxes are computed as a percentage of the national Corporation tax before tax credits. Each prefecture and municipali...

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 ...

EU-Japan Centre News

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To introduce European SMEs to the wide range of tender opportunities in Japan, JTTP Helpdesk...
The latest issue of the EU-Japan Centre's quarterly newsletter is available on https://www.eu-japan...
The EU-Japan Centre in Tokyo is regularly publishing "Industry and Policy News" from various...

Events

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Japan
01/09/2019
Testimonials FROM former participants Ms Gizem Cicek (TR) Trainee at Hitachi Research Lab – VinJ 2016/2017 "Can you imagine yourself feeling so lucky all the time? I couldn’t, until I got a chance...
Japan
01/09/2019
Vulcanus in Japan student internship programme Are you a company in Japan willing to host a European trainee? This programme is for you! “Vulcanus in Japan” is a 1-year internship programme for...

Library

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July 2019 Japanese Industry and Policy News Topics covered in the July issue:LEGISLATION AND...
June 2019 Japanese Industry and Policy News Topics covered in the June issue:LEGISLATION AND...
May 2019 Japanese Industry and Policy News Topics covered in the May issue:LEGISLATION AND...